我国留抵退税制度的发展历程、积极效应及未来展望

Development, Effects and Prospect of the System for Refunding VAT Credits in China

近年来,留抵退税政策范围和退税力度逐渐扩大,尤其是2022年留抵退税改革,已成为我国一系列组合式税费支持政策的重头戏,发挥了助企纾困、促进经济恢复增长、稳定就业、维护市场公平的积极政策效应。本文立足于进一步完善我国增值税留抵退税制度的定位,梳理了我国留抵退税制度的发展历程,对比了国际上关于留抵退税的主要举措及发展趋势,并提出以下建议:推进财政分配体制改革,确保留抵退税资金到位;做好留抵退税与增值税立法有效衔接;进一步加强以数治税,防范留抵退税风险。

In recent years,the scope and strength of the VAT credit refund have been gradually expanded,especially the reform in 2022,which has become the highlight of a series of combined tax-and-fee supporting policies in China,playing a positive role in easing enterprises burdens and difficulties,promoting economic growth,stabilizing employment,and maintaining market equity.Based on the positioning of further improving the system of refunding VAT credits,this paper sorts out its development process,and compares the main international measures and development trends.Then the paper puts forward relevant suggestions,including promoting the fiscal distribution system reform,effectively connecting the refund of VAT credits with VAT legislation,and further strengthening tax administration by digital governance.