我国增值税不遵从度评估

A Study on Measuring VAT Non-Compliance Rates in China

增值税是我国的核心税种之一。在目前"营改增"的改革背景下,对其进行不遵从度评估具有十分重要的意义。对我国增值税不遵从度的评估从以下三个方面展开:国内各行业的增值税不遵从度评估、进口环节的增值税不遵从度评估以及受地下经济影响的增值税不遵从度评估。通过对评估结果进行深入的分析,提出了从完善税收制度和加强税收征管两方面来降低我国增值税不遵从度的相关政策建议。

Value-added tax is a core tax of the tax system in China. It is of great influence to conduct non-compliance rates assessment under the background of the reform of replacing the business tax with value-added tax.The assessment is made from the following three aspects: first, calculating VAT non-compliance rates of domestic industries; then, evaluating the non-compliance rates of the VAT on imports; last, assessing VAT non-compliance rates influenced by the underground economy. Based on the in-depth analysis of the evaluation results, some suggestions are put forward aiming at reducing the non-compliance rates by perfecting the VAT tax system and strengthening tax collection and administration.