韩国增值税改革经验及对我国的启示  

The Republic of Korea’s Experience and Implications for China’s Value-added Tax Reform

作　　者：朴姬善[1] 吴莞婷 Piao Ji-shan;Wu Wan-ting(School of Economics and Management,Yanbian University,Yanji Jilin 133000)

机构地区：[1]延边大学经济管理学院,吉林延吉133000

出　　处：《经济纵横》2021年第6期123-128,共6页Economic Review Journal

摘　　要：韩国是亚洲最早征收消费型增值税的国家,其增值税制度较为完善。经过四十多年改革,韩国增值税制度较好地促进了经济发展,其税制体系法制化、合理调整中央和地方的税收分配、统一一般纳税人和小规模纳税人的税收待遇、以"数据管税"便利纳税等经验,对进一步完善我国增值税制度有一定启示。我国自2016年全面推开营改增之后,增值税制度越来越完善,但在法律制定、税率制定、税额抵扣、征收管理等方面仍存在问题。因此,应加快增值税法的出台,平衡中央与地方及地区间税收分配,建立小规模纳税人进项税额抵扣制度,减少增值税税率档次,延长纳税及申报期限。The Republic of Korea is the first country to collect consumption VAT in Asia,and its VAT sys-tem is relatively complete.After more than 40 years’reform,the Republic of Korea's value-added tax sys-tem has promoted economic development.The experience of legalizing its tax system,rationally adjusting the tax distribution between the central and local governments,unifying the tax treatment of ordinary taxpayers and small-scale taxpayers,and facilitating tax payment with "managing taxes through data "have certain enlight-enment to further improve China’s value-added tax system.Since China’s comprehensive implementation of the VAT reform in 2016,the VAT system has become more and more mature,but there are still some prob-lems in law formulation,tax rate setting,tax deduction and collection management.Therefore,we should speed up the promulgation of the V AT law,balance the tax distribution between the central and local govern-ments and regions,establish a small-scale taxpayer's input tax deduction system,reduce the grade of VAT rate,and extend the tax payment and declaration period.

关 键 词：增值税 法律级次 税率 税额抵扣 韩国 

分 类 号：F813.126[经济管理—财政学]