增值税“扩围”、单一税率改进与效率得益  

Expanding Collection Scope of Value-added Tax,Single Tax Rate and Efficiency Gain

作　　者：汪冲[1] 

机构地区：[1]南京财经大学财政与税务学院,江苏南京210046

出　　处：《税务与经济》2011年第3期81-87,共7页Taxation and Economy

基　　金：国家自然科学基金项目"西部地区农村义务教育投入保障制度设计研究"(项目编号:70663012)的后继成果;国家自然科学基金项目"威慑风险;激励机制与高收入个人税收不遵从规制"(项目编号:70973050);教育部人文社会科学基金项目"长三角大气污染共同治理中财政‘激励-协作’机制研究"(项目编号:09YJC790137);南京财经大学科研基金项目"全面推开增值税转型的方案选择与优化"(项目编号:C0806);"基于城市体系空间演化视角的房产税可计算一般均衡研究"(项目编号:A2010001)的阶段性成果

摘　　要：增值税类型、法定征收范围与税率框架都是增值税制度的核心要素,我们可以围绕税收经济效率理论,运用政府收入中性的福利分析框架,采用可计算一般均衡技术测度上述增值税要素的经济影响。分析发现:在现有增值税转型基础上,将某些中间使用部分较多的"关键行业"纳入增值税征收范围,会比直接归并、取代营业税产生更合意的经济影响,但是收入中性条件下的单一税率设计会因为税收效率损失和负面经济影响而不具备现实意义。造成上述影响的核心因素是通货膨胀问题。The type of value-added tax,the statutory scope and tax rate framework are the core elements of value-added tax system,this paper uses CGE technical to measure the comprehensive economic effects of the consumption-based value-added tax transformation reform,and particularly considering the theory of economic efficiency and the concept of excess tax burden as well as combining the revenue neutral analysis to inspect the single tax rate framework of value-added tax which is highly honored by the Western mainstream economics.This study found that during advancing the transformation of value-added tax which allowed to deduct the input tax of purchasing the business equipment,industrial equipment category of fixed assets,if expanding the scope of value-added tax meanwhile,there would be more satisfactory economic impact;but applying single tax rate will not have practical significance as for the loss of efficiency and a series of undesirable economic effects.

关 键 词：增值税转型 单一税率 超额负担 收入中性 可计算一般均衡 

分 类 号：F830.424[经济管理—金融学]