加拿大商品劳务税对中国增值税改革的启示

LESSONS DERIVED FROM THE GST IN CANADA: On VAT REFORM IN CHINA

本文简要介绍了加拿大商品劳务税(GST)的概况、出台的历史背景、主要内容和特点,重点把它与中国现行的增值税(VAT)进行了比较。中国增值税比产品税具有更多的优点,如更少的价格扭曲,有利于专业化联合和资源配置等,但与加拿大商品劳务税相比,仍有重复征税、税基较窄、税率数量过多等弊病。本文在此基础上提出了改革与完善中国增值税的设想与步骤:进一步扩大税基,统一税率、向消费型增值税过渡。

This paper briefly reviews the GST,introduces the main reason that the GST was adopted, its con- tents and features. The VAT is more superior than the Product Tax,but it still has some flaws such as re- peated taxation feature, the narrow tax base and excessive tax rates. Lastly,the paper gives a two-step proposal of reforming the VAT in China. The tax base should be extended and the tax rates should be uni- fied. The VAT should be the transition from a GNP type to a consumption type.