公共财政框架下的增值税改革

The Reform of VAT under the Skeleton of Public Finance

近一段时间,国家领导人多次强调要建立公共财政体制,特别指出,税收体制改革是建立公共财政体制的重点之一。公共财政的职能范围是以满足社会公共需要为口径界定的,它以追求公共利益为己任,"取众人之钱办众人之事"是公共财政的出发点和归宿。公共财政的基本原则是公正、规范、透明。而我国现行的增值税的一些规定,违背了公共财政的基本原则,必须进行改革。

Recently, the leaders of our country have emphasized several times that we should set up pubic finance system. And they especially point out that tax system reform is one of the important parts in this task. The scope for the function of public finance is defined according to fitting the public demands. It regards going after the collective interest as its task. 'Take money from the pubic and serv for all.'is the purpose and incidence of public finance. And the basic principles of public finance are justice, norm and transparency. However, some rules of our present VAT (value added tax) are contrary to the basic principles of public finance. So reform is absolutely needed.