借鉴国际经验 进一步完善我国增值税制度  

Further Improving the VAT System in China by Referring to International Experiences

作　　者：樊勇[1] 袁荻雅[1] 

机构地区：[1]中央财经大学税务学院,北京100081

出　　处：《涉外税务》2012年第3期41-44,共4页International Taxation In China

基　　金：北京市自然科学基金资助项目(碳税对北京社会经济;居民收入影响的实证分析与碳预算制度设计);国家自然科学基金资助项目(项目批准号(70803056)的阶段性研究成果

摘　　要：增值税已成为世界上大多数国家的主要税种。本文通过对各国增值税征收范围、税率设置、税收优惠、"扩围"方式的比较分析,得出我国增值税"扩围"改革的三点启示:一是实行全面型增值税是增值税"扩围"改革的方向;二是全面型增值税的征收范围并不必覆盖到所有商品和劳务;三是全面型增值税的税率设置并不必完全统一。Value-added tax （VAT） has become the major tax category in most countries worldwide. Based on a comparative analysis of the levying scope, tax rate setting, tax preference and the expanding mode of VAT in different countries, this paper comes up with three revelations for further VAT reform in China： implementation of the comprehensive-typed VAT is the VAT expansion reform tendency; the comprehensive-typed VAT range is unnecessary to cover all the goods and services; the tax rate setting of the comprehensive-typed VAT is unnecessary to be completely unified.

关 键 词：增值税 征收范围 税收优惠 

分 类 号：F812.42[经济管理—财政学]