增值税税率三档并两档改革对制造业的影响研究  

Research on the Impact of the Three-bracketsto Two-brackets VAT Rate Reform on Manufacturing Industry

作　　者：张淑翠[1] 李建强[2] 秦海林[1] ZHANG Shucui;LI Jianqiang;QIN Hailin(China Institute of Electrical and Information Industry, Beijing 100846,China;Financial Research Institute, the People's Bank of China, Beijing, 100800,China)

机构地区：[1]中国电子信息产业发展研究院,北京100846 [2]中国人民银行金融研究所,北京100800

出　　处：《经济与管理评论》2019年第4期75-82,共8页Review of Economy and Management

基　　金：国家社会科学基金项目“双支柱调控框架下货币政策与宏观审慎政策协调机制研究”(18BJY237)

摘　　要：近年来,我国制造业高质量发展取得一定成效,但当前税制改革特别是增值税改革仍滞后于制造强国建设步伐,造成制造业税负偏重,成为制造业塑造核心竞争力的阻力。通过深入剖析增值税抵免链条原理,设置增值税税率并档情景模拟,针对增值税税率三档并两档的四种情景进行模拟测算后发现,将13%调为10%、9%并到6%,设置10%、6%两档税率的减税效果较好。应增加行业税收抵扣配套措施,确保各行业税负只降不增;要加强主体税种征管力度,稳定财政收入。In recent years, the high-quality development of China's manufacturing industry has achieved certain results. However, the current tax reform, especially the value-added tax reform, still lags behind the pace of building a strong country, which results in a higher manufacturing tax burden and confers a resistance on the manufacturing core competitiveness. Through deep analysis of the principle of the VAT credit chain and setting thescenario simulation of VAT rate merge, the four scenarios simulation of the VAT rate from three-bracketsto two-brackets are tested, and the results show that after 13% is adjusted to 10% and 9% incorporated into 6%, the two-brackets rate setting of 10% and 6% has a better tax reduction effect.The industry tax deductions supporting measures should be introduced to ensure the tax burden of each industry being not increased,and the main tax collection and management should be strengthened to stabilize fiscal revenue.

关 键 词：制造业 税率 增值税 三档并两档 

分 类 号：F812[经济管理—财政学]