中国式增值税现代化:初始动力、政治逻辑与推进路径

Chinese-Style VAT Modermization:Initial Dynamics,Political Logic and Advancement Path

优化增值税制是新时期建设现代税收制度的重要内容。为此,立足于中国式增值税现代化的典型事实,考察制度变迁过程中的功能变化,统合外部税制结构与内部制度设计,探索新时期增值税法的应然定位与优化方向。当前,在中央财政控制力与地方政府积极性之间取得平衡,始终是中国增值税法设计的核心议题。面对改革开放初期的种种约束,中国复合税制重建必须依赖以增值税为代表的流转税。在平衡地方财力与中央财政控制力的过程中,增值税促进中央税权集中的功效被不断地放大与强化,并使得中国最终形成以增值税为主体的复合税制体系。在现行税制结构下,欲稳定地方财力并维持中央财政控制力,必须继续借助增值税维持税权集中,推进中国式增值税现代化。鉴于此,中国增值税法应从“先分成后集中”转变为“先收税再分享”。具体设计如下:增值税朝中央税定位方向全面调整,继续采用生产地原则征税,最后按照消费水平在地方政府之间分成。

Optimizing the value-added tax(VAT)system is one of the most important elements in building a modern tax system in the new era.In this regard,based on the typical facts of Chinese-style VAT modernization,this paper examines the functional changes in the process of institutional changes,and explores the proper positioning and optimization direction of the VAT law in the new era by integrating the external tax structure with the internal institutional design.At present,striking a balance between central financial control and local government incentives has always been the core issue in the design of China's VAT law.In the face of the constraints of the early reform and opening-up period,the reconstruction of China's compound tax system must rely on the turnover tax represented by the VAT.In the process of balancing local financial power and central control,the effectiveness of VAT in promoting the centralization of tax power has been amplified and strengthened,and eventually a compound tax system with VAT as the main body has been developed.Under the current tax structure,in order to stabilize local financial resources and maintain central financial control,it is necessary to continue to rely on the tax power concentration of VAT,so as to realize the modernization of Chinese-style VAT.In view of this,China's VAT law should be shifted from"sharing before centralization"to"tax collection before sharing",with the specific design in the following directions:VAT needs to be fully adjusted towards the centralized tax position,continue to be taxed according to the principle of the place of production,and finally be divided among local governments according to the level of consumption.