一般性货物劳务税征收模式的比较分析:以增值税和零售税为例

A Comparative Analysis of the Collection Modes of General Goods and Services Tax: Cases from VAT and Retail Tax System

多环节征收的增值税和终端消费环节征收的零售税,是各国在税收实践中对一般性货物劳务税征收模式的两种典型选择方案。本文从征收环节视角出发,以增值税和零售税为例,对多环节和单一环节货物劳务税征收模式进行了比较。根据比较分析的结果,本文提出如下政策建议:在政策选择上,我国应在继续坚持现行增值税模式的基础上,进一步优化增值税制度;应在强化增值税多环节征收的筹集收入优势的同时,继续完善抵扣制度和留抵退税制度,应考虑通过调整分享比例、将相关因素纳入中央与地方财政转移支付机制,或建立区域间货物劳务税征管协调机制等方式,对增值税收入区域分配进行再调节;应有效利用现代信息科学技术和税收大数据提升税务机关的增值税管理与服务水平。

There are two typical options for various countries to levy taxes on general goods and services:the VAT levied in multiple links and the retail tax levied in the final consumption link.From the perspective of collection link,the paper takes VAT and retail tax as examples to compare the collection modes of multi-link and single-link of goods and services tax.Based on the comparative analysis,the paper puts forward the following policy suggestions.First,in terms of policy choice,China should further optimize the VAT system on the basis of continuing to adhere to the current VAT model.Second,while strengthening the advantages of multi-link collection of VAT in raising revenue,China should continue to improve the deduction system and credit refund system.It is necessary to readjust the regional distribution of VAT revenue by adjusting the sharing ratio,incorporating relevant factors into the central and local financial transfer payment mechanism,or establishing inter-regional coordination mechanism for the collection and management of goods and services tax.Third,China should effectively use the modern information science and technology and tax-related big data to improve the VAT management and service level of tax authorities.