扩大增值税征收范围的政策性见解  

A View on Expanding the Scope of Value——added Tax from the Perspective of Policy

作　　者：刘明[1] 程莹[2] 欧阳华生[2] 

机构地区：[1]清华大学管理学院,北京100084 [2]南京审计学院经济学院,江苏南京210029

出　　处：《现代财经（天津财经大学学报）》2011年第4期15-22,共8页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：2009年我国增值税转型后,扩大征税范围将成为今后我国增值税改革的重要内容。基于税收成本与社会福利角度,应用CGE模型,对我国增值税和营业税产生的税收成本以及增值税征收范围扩大所增进的社会福利进行测算,结果表明,现行增值税避免重复征税和税收中性的优点,并未从成本上体现出来,营业税由于存在重复征税问题,边际成本总体较增值税高,当前营业税征税范围改征增值税后,整个社会的福利收益将会增加。因此,从福利角度来看,拓展我国增值税税基,符合社会福利改进的需要,符合"简税制、宽税基"的税制改革要求。After the transformation of value--added tax in 2009, expanding the taxation scope will become an important part of value--added tax reform. With the model of CGE, we make a budget of taxation cost created by value--added tax and business tax, and social welfare improved by expanding the scope of value--added tax. It turns out that the existing value--added tax avoids the repeated taxation and neutrality advantages. Due to the prob- lem of repeated taxation of business tax, the overall marginal cost is higher than value--added tax. Therefore, from the perspective of welfare, expanding tax base of VAT complies with the needs of improvement of social welfare, and the taxation reform needs of ＂simple taxation system, broader tax base＂.

关 键 词：增值税 CGE模型 税收成本 社会福利 

分 类 号：F810[经济管理—财政学]