刍议增值税单一税率的可行性——基于投入产出表的分析  

Discuss the Reasonableness of the Single Rate of Value Added Tax(VAT)——Based on the Analysis of the Input-Output Table

作　　者：方轶旻 陈锦[1] 林清清[2] 

机构地区：[1]浙江工业大学健行学院,浙江杭州310023 [2]浙江工业大学经贸管理学院,浙江杭州310023

出　　处：《现代物业（中旬刊）》2014年第2期4-7,共4页Modern Property Management

摘　　要：增值税是我国第一税种,其税率档次的合理性设置关乎国家财政及经济运行稳定。目前我国增值税税率档次设置过多,不利于税收征管以及税收公平。有部分学者提出实行增值税单一税率。本文应用投入产出法,在保持一定税负的条件下对各行业税负适用的税率进行测算,发现中间投入比率对于企业实际税负起到相当大的影响,各行业难以在单一税率的条件下,实现税负公平。为了优化整体税收环境,应当设置2至3档差别化税率,能够有效兼顾税收公平及效率。Value added tax （VAT） is the ifrst tax in China;the set of its tax bracket decides the stability of national ifscal and economic running. Recently, the VAT tax bracket sets too much, which is not conducive to tax collection and tax justice. Some scholars have proposed to adopt the single rate of value added tax （VAT）. In this article, we apply the Input-Output method. Under the condition of keeping taxes, we measure the Reasonable tax rate in various industries. To some extent, intermediate input ratio has a sizeable impact on the actual tax burden for enterprises. However, under the condition of single rate, industry cannot make fair tax burden. In order to optimize the overall tax environment, we shall set up 2 to 3 gear differential tax rate, which can effectively balance the tax fairness and efifciency.

关 键 词：差别化税率 单一税率 税收公平 税收效率 投入产出法 

分 类 号：F812.42[经济管理—财政学]