关于我国增值税征税范围分类优化的思考  

Thoughts on the Reclassification of the Scope of Value-added Tax

作　　者：魏长升[1] 王雅萌 WEI Changsheng;WANG Yameng(School of Business,Hohai University,Nanjing 211100,China)

机构地区：[1]河海大学商学院,江苏南京211100

出　　处：《华东经济管理》2021年第10期19-28,共10页East China Economic Management

基　　金：国家社会科学基金一般项目“债权治理视角下‘债委会’去杠杆的理论机制、实施效果与政策优化问题研究”(19BJY029)。

摘　　要：全面“营改增”后,复杂的税率结构、金融与服务等交易的特殊性、繁杂的免税条款使得不同行业间税负不公,对我国增值税的税收中性和征管效率产生了较大负面影响。为平稳推进增值税立法,解决现行增值税实践中存在的问题,文章从税收中性与公平课税角度对增值税征税范围分类进行了理论分析,认为增值税税负不应该因商品和服务的交易性质不同而产生差别。在借鉴国际增值税征税范围分类、税率结构及优惠项目设置经验的基础上,提出销售商品与提供劳务、服务等应税行为可以在未来进行征税合并、简化税率结构至两档、减少免税项目、暂缓将金融商品从服务中剥离、对金融交易进行实质课税等建议。After the comprehensive "replacing business tax with value-added tax",the complex tax rate structure,the particularity of transactions such as finance and services,and complex tax exemption provisions make the tax burden unfair among different industries,which has a great negative impact on the tax neutrality and collection and management efficiency of China’s value-added tax.In order to steadily promote the legislation of value-added tax and solve the problems existing in the current practice of value-added tax,this paper makes a theoretical analysis on the classification of the scope of value-added tax from the perspective of tax neutrality and fair taxation,and holds that the tax burden of valueadded tax should not be different due to the transaction nature of goods and services.Based on the experience of international value-added tax classification,tax rate structure,and preferential items setting mode,this paper puts forward the following suggestions:taxable acts such as selling goods and providing labor services can be collected together in the future;simplify the tax rate structure to two levels;reduce tax exempt items;suspend the stripping of financial goods from services;substantive taxation of financial transactions.

关 键 词：增值税 征税范围 税收中性 税率设置 金融服务 

分 类 号：F812.42[经济管理—财政学]