按照低税负宽税基的理念构建更加公平的增值税制度  

On the Construction of a Fairer Value-Added Tax System based on Low Tax Burden and Wide Tax Base

作　　者：王建平 Wang Jianping

机构地区：[1]国家税务总局湖南省税务局

出　　处：《税务研究》2020年第3期42-48,共7页

摘　　要：增值税税负会在生产者与消费者之间转嫁。从生产者向消费者转嫁受商品需求弹性的影响,在生产者之间的转嫁则取决于生产者的市场议价能力。增值税减税将推动生产与消费的良性循环。我国每一次增值税税负设计原则的确定和调整都处于经济发展的关键节点上,顺应了不同经济发展阶段对税收制度的要求。应将低税负、宽税基作为当前阶段构建更为公平的增值税制度的税负设计理念与思路,在继续降低增值税税负的基础上构建三层架构的梯级税收负担结构,有效避免税基侵蚀、推动"透明税基",以时间换空间,分步实现增值税税率简并的目标。VAT burden transfers between producers and consumers. The transfer from producers to consumers is affected by the elasticity of demand for goods, and that between producers depends on their bargaining power. VAT cuts promote virtuous cycle between production and consumption. The determination and adjustment of the design principles for VAT burden are at the key nodes of economic development in China to meet the requirements for the tax system at different stages of economic development. Low tax burden and wide tax base should be taken as the tax burden design concept and ideas for constructing a fairer VAT system at the current stage. On the basis of reducing the VAT burden further, a 3-tier tax burden structure should be constructed to avoid erosion of tax base effectively, to promote "transparent tax base" and to simplify and consolidate the VAT rates in a time-for-space manner and step by step.

关 键 词：增值税 税制改革 增值税负担 税负转嫁 税基 税收公平 

分 类 号：F812.42[经济管理—财政学]