增值税征收范围与免税范围探讨  

On Levying Scope and Tax-free Scope of VAT

作　　者：姜明耀[1] 

机构地区：[1]中国社会科学院研究生院,北京102488

出　　处：《税务与经济》2011年第5期84-87,共4页Taxation and Economy

摘　　要：从税制原理上看,增值税征收范围应覆盖所有商品和劳务。然而,出于公平、技术、成本等原因,开征增值税的国家普遍对部分商品或服务免征增值税。EU、OECD国家的增值税实践为其他各国的增值税改革提供了重要启示,在借鉴这些国家的成熟经验及结合我国实际情况的基础上,建议我国未来增值税征收范围与免税范围的总体目标为覆盖所有商品和劳务并尽量减少免税项目。From the perspective of the theory of tax system,the levying scope of value-added tax should cover all goods and services.However,due to the equity,technology and cost,some countries,which have already levy VAT,exempt from VAT for some goods and services.The practice of VAT in the EU and the OECD countries has provided valuable experience for the reform of VAT in other countries.Based on the actual conditions in China,it is suggested that the levying scope and tax-free scope of VAT should cover all the goods and services and minimize tax-free items as possible in future by drawing on the mature experience in these countries.

关 键 词：增值税 征收范围 免税范围 

分 类 号：F810.424[经济管理—财政学]