从法律文本的演进变化看我国增值税的发展

VAT Development in China:From the Perspective of Legal Texts Evolution

从1993年《中华人民共和国增值税暂行条例》的颁布,到2008年、2017年的两次修订,再到2022年提请全国人民代表大会常务委员会审议的《中华人民共和国增值税法(草案)》,这些增值税法律文本的演进较全面地展现了30年来我国财税体制改革过程中增值税的发展历程,从中可以总结出增值税改革的六大鲜明特点以及五点有益启示。未来增值税改革应始终按照宽税基、低税负、相对中性的原则开展并确立恢宏的国际视野,在降低增值税税负、拓宽增值税税基、强化抵扣机制、构建梯级税负结构、实现对各类业态全覆盖方面积极推进。

From the promulgation of the Interim Regulation of VAT of the People's Republic of China in 1993,to the two amendments in 2008 and 2017,and then to the VAT Law of the People's Republic of China(Draft) submitted to the Standing Committee of the NPC for review in 2022,the evolution of legal texts of the VAT comprehensively shows the development process of the VAT in the course of China's fiscal reform in the past 30 years,from which we can summarize six distinctive characteristics of the VAT reform and five useful enlightenments.In the future,we should carry out the VAT reform in accordance with the principles of a broad tax base,low tax burden and relative neutrality,and establish a grand international vision.It should be actively promoted in reducing VAT tax burden,broadening the tax base,strengthening the deduction mechanism,constructing the tax burden with brackets,and realizing full coverage of various types of business.