新发展格局下中国—东盟的增值税协调问题研究

Research on the VAT Coordination between China and ASEAN under the New Development Pattern

在以国内大循环为主体、国内国际双循环相互促进的新发展格局下,积极推进中国与东盟增值税的协调、畅通商品和服务贸易十分重要。中国与东盟增值税的协调包括三个层次:一是增值税进项税额抵扣制度的协调;二是进出口增值税制度的协调;三是增值税税率的协调。目前进出口增值税制度的协调已基本实现,但进项税额抵扣制度和税率的协调尚未开展。为此,中国应积极参与和推进各国增值税协调,同时完善国内增值税制度。

Under the"dual circulation"development pattern in which domestic economic cycle plays a leading role while international economic cycle remains its extension and supplement,it is very important to actively promote the coordination of value-added tax between China and ASEAN and smooth the trade of goods and services.The coordination of VAT between China and ASEAN includes three levels:the first is the coordination of VAT input tax deduction system,the second is the coordination of import and export VAT system,and the third is the coordination of VAT rate.At present,the coordination of import and export VAT system has been basically realized,but the coordination of input tax deduction system and tax rate has not been carried out.Therefore,China should actively participate in and promote the coordination of value-added tax in the relevant countries,and improve the domestic value-added tax system.