我国增值税征收范围改革的难题及其破解  

The Cruxes and Resolutions of Chinese VAT Tax Base Reformation

作　　者：杨默如[1] 

机构地区：[1]华侨大学工商管理学院,福建泉州362021

出　　处：《华侨大学学报（哲学社会科学版）》2011年第3期70-77,共8页Journal of Huaqiao University(Philosophy & Social Sciences)

基　　金：中国博士后科学基金第四十九批面上资助项目;教育部人文社会科学研究项目(11YJC790235)

摘　　要：目前,我国增值税扩大征收范围改革存在着若干公认的"难题",如何辨识和移除这些"障碍",是改革顺利推进的关键。主要的难题及其破解之道如下:一、针对涉及的财政体制调整问题,提出三种可选方案,倾向于其中的使今后增值税分成形式与现行体制保持一致的方案;二、针对改革后国地税职责协调问题,建议根据税基流动性来配置征管权限;三、针对现有税收征管环境能否适应改革的问题,应用我国不同产业税收统计数据并计算国际上通行的增值税征收效率指标,以佐证改革的可行性;四、针对各行业营业税改征增值税后税负升降不一的问题,剖析其内在成因及合理性,以便化解对改革持谨慎态度的人们的疑虑。Nowadays, there are some cruxes in the reformation of Chinese VAT tax base broadening. Distinguishing and resolving these cruxes can safeguard and promote the reformation. The cruxes and their resolutions are mainly as follows： firstly, as to the adjustment of relevant fiscal system, there are three proposals among which the most recommended proposal is that the future VAT revenue sharing system should keep the same as the present one; secondly, as to the coordination of responsibilities of central and local tax bureaus, the liquidity of tax base should be considered ; thirdly, as to whether the tax levying environment can adapt to the reformation, the feasibility is proved by using the tax data from variant industries to calculating the internationally applied indicator VAT C-efficiency; lastly, as to the difference of tax burden fluctuation a- mong different industries which pay business tax now and VAT in the future, the paper analyzes its rationality and eradicates the doubt of those prudent people.

关 键 词：增值税征收范围 财政体制 机构改革 征管环境 税负 

分 类 号：F234.3[经济管理—会计学]