小微企业增值税课征模式的比较与选择  

VAT Patterns for the Small and Micro Businesses: Comparison and Selection

作　　者：李林木[1] 

机构地区：[1]南京财经大学财政与税务学院

出　　处：《税务研究》2014年第3期25-30,共6页

基　　金：作者主持的国家自然科学基金面上资助项目(批准号71373115)的阶段性成果;江苏高校优势学科建设工程资助项目;江苏现代服务业协同创新中心的资助

摘　　要：从国际上看,对小微企业课征增值税有两种比较典型的模式:一种是免税政策和正常税制并用,另一种是在免税政策和正常税制之间辅之以简易税制。根据适用的正常税制是否实施简化征管以及适用的简易税制是否允许抵扣进项税额等差异,课征模式可分为多种类型。我国采用的是免税政策、正常税制与不允许抵扣进项税额的简易税制(征收率)相结合的模式。为了克服该模式下增值税抵扣链条大面积中断的弊端,减轻小微企业的负担,降低遵从成本和管理成本,今后有必要取消对小规模纳税人的简易征收率制度,构建起以正常税制为主,免税政策为辅,正常征管与简化征管(或正常抵扣与简易抵扣)并行的课税模式。Internationally, there exist two typical VAT patterns on small and micro businesses： one is the combination of general （normal） VAT system with VAT exemption, and another is the combination of general VAT system with VAT exemption supplemented by a simplified tax system. According to whether simplified administrative methods are adopted under a general system and whether input tax credit is allowed under a simplified system, the two levy patterns can be divided into several types. In China the latter pattern is adopted, under which input tax credit is not allowed for small businesses that apply to the simplified flat rate scheme. In order to avoid large scale interruption in the chain of input tax credit under this pattern, mitigate the compliance burden on small businesses, and reduce compliance costs and administrative costs, it is necessary to abolish the current simplified fiat rate scheme for small-scale taxpayers and build a modified levy pattern, under which general VAT system is predominant and complete exemption is complementary, meanwhile normal as well as simplified administrative means （or normal as well as simple credit mechanism） are combined together.

关 键 词：小微企业 增值税 课征模式 

分 类 号：F812.42[经济管理—财政学]