新制度经济学视角下的中国营改增研究  

A Research on China's Replacing Business Tax with VAT Reform from the Perspective of New Institutional Economics

作　　者：吴毓壮 Yuzhuang Wu

机构地区：[1]云南省国家税务局,云南昆明650000

出　　处：《国际税收》2017年第10期68-71,共4页International Taxation In China

摘　　要：作为中国财税体制改革的重头戏,营改增是近30年来中国最宏大的税收改革和近年来世界税制改革的"样本",其成功实施标志着中国完成了增值税制度变迁。通过营改增,增值税制度从原来的制度"非均衡"状态实现了新的制度"均衡"。本文以新制度经济学的全新视角,将中国的营改增视为一种制度变迁,并运用新制度经济学的制度供求理论,分析研究营改增的制度供给和制度需求因素,揭示其内在的制度变迁规律。As the prominent part of China＇s fiscal reform, replacing business tax with VAT is China＇s greatest tax reform in the past three decades and provides the sample for worldwide tax reform. Its successful implementation indicates that China has completed the institutional change of VAT. Through the reform of replacing business tax with VAT, VAT system has transformed from original institutional ＂disequilibrium＂ to new institutional ＂equilibrium＂. From the perspective of new institutional economics, this paper regards China＇s replacing business tax with VAT as an institutional change and then uses its theory of institutional supply and demand to analyze the elements of institutional supply and demand of replacing business tax with VAT. Its inner institutional change rules are also revealed.

关 键 词：新制度经济学 营改增 制度变迁 制度供求 

分 类 号：F091.349[经济管理—政治经济学] F812.42