增值税历史沿革与改革动向——基于国际实践和国内发展的研究

Historical Evolution and Reform Trends of VAT:A Study Based on International Practices and Domestic Development

增值税是以商品在生产、流通、销售等各环节产生的增值额作为征税对象而课征的一种流转税,因其税收中性的特质而为世界各国广泛采纳。从国际视角来看,增值税在其发展过程中衍生出欧盟模式和新西兰模式。随着经济发展模式变革和电子商务实践的兴起,各国为应对数字经济带来的税收挑战,对增值税制度加以改进。近期,各国针对新冠肺炎疫情也陆续出台相应的增值税政策措施。从国内视角出发,我国在开征增值税的近四十年内,对增值税制度进行了持续改革,制度内容趋近国际标准。同时,为应对增值税征管过程中的各类挑战,适应经济发展新业态,需解决增值税在立法、税收优惠、税率级次等方面出现的新问题。

Value-added tax(VAT),as a turnover tax levied on the added value generated in the production,circulation and sales of goods,has been widely adopted by various jurisdictions due to its tax-neutral nature.From an international perspective,there are two major models of VAT during its development:the EU model and the New Zealand model.With the emergence of various new economic forms and E-commercial practices,countries around the world are improving the VAT systems to address the tax challenges brought by the digital economy.Recently,many jurisdictions have introduced corresponding VAT measures in response to the COVID-19 pandemic.From a domestic perspective,China has made continuous reforms to VAT system over the nearly four decades since the introduction of VAT,and now the system is close to international standards.Meanwhile,to address various challenges in the process of VAT collection and administration,it is necessary to solve new problems in the legislation,tax incentives and tax rate brackets of VAT.