增值税制度设计几个问题的探讨  

A Discussion on Some Issues of the VAT System Design

作　　者：赵迎春 王钰 ZHAO Yingchun;WANG Yu

机构地区：[1]上海立信会计金融学院财税与公共管理学院 [2]吉林财经大学税务学院

出　　处：《税务研究》2020年第8期49-53,共5页

摘　　要：自1994年分税制改革以来,增值税一直是我国的第一大税种。本文回顾了我国增值税的发展历史,并对现行增值税制度存在的问题进行了分析,指出我国现阶段增值税存在抵扣链条断裂、征抵不一致、税收优惠繁多复杂以及增值税价外税特点不明显等问题,并据此提出了允许贷款利息抵扣进项税、取消中间行业的增值税免税优惠、不再延长增值税加计抵减政策等政策建议。Since the tax-sharing reform in 1994,VAT has been the primary tax category in China.This paper reviews the history of development of VAT in China and analyzes the problems existing in the current VAT system.The paper points out some problems in the current VAT system,such as broken deduction chain,inconsistent collection and offset,various and complicated tax preferences and unclear tax excluded in price.On this basis,the paper puts forward some suggestions on allowing loan interest to offset input tax,canceling the VAT exemption preference for intermediate industries,and applying additional deduction no longer.

关 键 词：增值税 抵扣链条 抵扣范围 价外税 税收优惠 

分 类 号：F812.42[经济管理—财政学]