增值税税率比较:国际立法与中国选择

Comparison of VAT Rates:International Legislation and China’s Choice

增值税作为我国第一大税种,其收入再分配效应在很大程度上事关税制公平。国际增值税立法趋势表明,近年来国外增值税标准税率基本稳定,同时各国比较重视民生领域增值税税率的调整,通过低税率、零税率以及免税等方式,克服增值税的累退性。为实质性发挥增值税对收入分配的调节作用,平衡增值税税率与国民经济发展的互动关系,有必要进一步简并税率。可能的路径是为普通货物和服务分别设置一档增值税标准税率,并为与民生相关的货物和服务设定相同的优惠税率,以助力我国共同富裕的推进。

As the number one tax in China, the income redistribution effect of VAT is able to influence tax equity in China to a large extent. The trend of international VAT legislation shows that the standard VAT rates abroad have been basically stable in recent years, while countries attach more importance to the adjustment of VAT rates in livelihood areas and overcome the regressive nature of VAT by means of low and zero rates as well as tax exemptions.In order to substantially play the role of VAT in regulating income distribution and to balance the interaction between VAT rates and national economic development, it is necessary to further simplify tax rates. A possible path is to set a separate standard VAT rate for general goods and services, and to set the same preferential rate for goods and services related to people’s livelihood, so as to help the promotion of common prosperity in China.