增值税抵扣制度:发达国家主要做法及对我国的启示  

VAT Deduction System: The Major Approach of the Development Countries and Its Enlightenment to China

作　　者：王蔚[1] 樊勇[2] 蔡杨[3] 

机构地区：[1]清华大学公共管理学院,北京100084 [2]中央财经大学税务学院,北京100081 [3]格拉斯哥大学亚当.斯密商学院

出　　处：《税务与经济》2016年第5期77-81,共5页Taxation and Economy

摘　　要：2016年是我国全面实施"营改增"的开局之年,而增值税制度的核心在于抵扣机制。就OECD国家不得进项抵扣的制度与征管特点而言,可主要概括为例外条款、部分抵扣和多税联动三个方面。分析表明:由于税制模式选择和征管能力限制,即使是较早实行增值税的发达国家也难以做到"应抵尽抵",反映了增值税抵扣制度在具体实践中的"有限性";全面实施"营改增"将加大我国增值税抵扣制度的政策设计和征收管理难度。应借鉴OECD国家建立"限制抵扣清单"制度,同时引入企业所得税对业务招待费列支的"打折"扣除方法,以完善我国的增值税抵扣制度。The full implementation of ＂to replace the business tax with a value-added tax＂ began in China in 2016. The core of the VAT system is its deduction mechanism. According to characteristics of system and management of non-deduction of input VAT, there are three major aspects： exclusion clause, partial deduction and multi-taxes linkage. The analysis shows that the developed countries which implemented VAT earlier could not achieve ＂full deduction if it is necessary＂ due to the constraints of tax mode selection and collection ability. So, VAT deduction system has many limitations in practice. The full implementation of ＂to replace the business tax with a value-added tax＂ will add more difficulty to the policy design and collection and management of VAT deduction system in China. Therefore, the government should draw on the experience of ＂restricted deduction inventory system＂ of OECD countries and introduce ＂discount deduction method＂ that a corporate income tax char- ges business entertainment expenses so as to improve VAT deduction system in China.

关 键 词：增值税 抵扣制度 OECD国家 限制抵扣清单 

分 类 号：F810.42[经济管理—财政学]