全面营改增后增值税不遵从的规制  

A Regulation on the VAT Noncompliance after Completely Replacing Business Tax with VAT in China

作　　者：李林木[1] 张贻奏 周俊琪 

机构地区：[1]南京财经大学财政与税务学院 [2]江西省国家税务局 [3]厦门市国家税务局

出　　处：《税务研究》2017年第7期3-10,共8页

基　　金：国家自然科学基金面上项目"中国增值税不遵从评估与治理机制研究"(批准号:71373115)的研究成果

摘　　要：全面营改增减轻了企业负担,但在抵扣制度不完备和管理技术不高的情况下逃骗税形势仍较严峻。借鉴国际经验,建议利用增值税全覆盖的契机继续完善税制,强化管理:分步降低一般纳税人准入门槛,待发票管理系统智能化后取消小规模纳税人,健全增值税抵扣链条;全面推行电子发票,构建发票管理、会计核算与申报纳税一体化系统;建立出口退税信息监控网络,统一推行出口商品"免抵退"税政策,防范错抵错退和出口骗税。While the reform of entirely replacing business tax with VAT in China has reduced enterprises＇ tax burden, tax noncompliance still seems serious under the incomplete credit system and imperfect administration technology. Drawing lessons from international experience, it is suggested to keep improving VAT system and strengthening the administration by means of the opportunity under which VAT is levied on all sectors. First, gradually lowering the qualification threshold for general taxpayers who are allowed to credit input tax from output tax, and finally canceling＂ small-scale taxpayers＂ who are not permitted to credit input tax so as to integrate the VAT credit chain after the invoice administration system becomes intelligent. Secondly, widely implementing electronic invoices, and establishing the integrated system with invoice, accounting and tax declaration. Thirdly, establishing strict information monitoring network for export tax refund, and implementing the uniform policy of ＂tax exemption, credit and refund＂ for export commodities so as to prevent export tax fraud and accounting mistakes.

关 键 词：营改增 税收不遵从 一般纳税人 小规模纳税人 出口退税 

分 类 号：F812.42[经济管理—财政学]