OECD成员国增值税发展趋势及借鉴  

Development Trend and Reference of VAT in OECD Member States

作　　者：李平[1] LI Ping

机构地区：[1]国家税务总局税收科学研究所

出　　处：《国际税收》2022年第1期59-65,共7页International Taxation In China

摘　　要：OECD各成员国的增值税制度既有共性,也有不同的特点。本文对OECD成员国的增值税制度进行了分析,认为近年来OECD成员国增值税标准税率、增值税收入占税收总收入比重都呈现基本稳定的态势。同时,OECD成员国比较重视增值税立法,不断完善增值税纳税人登记制度,为应对经济数字化的挑战不断改革增值税制度。在我国增值税立法过程中,可借鉴OECD成员国增值税制度和管理经验,改革增值税登记制度,合理设立增值税税率水平及档次,改革完善留抵退税制度,做好与其他法律的衔接,积极应对经济数字化的挑战,稳定增值税的财政地位,加快推进现代增值税制度建设。The VAT systems of OECD member states have both common and different characteristics. This paper analyzes the VAT systems of OECD member states, and holds that the standard VAT rate and the proportion of VAT revenue in total tax revenue of OECD member states have been basically stable in recent years. In addition, the OECD member states attach great importance to VAT legislation, constantly improve the VAT taxpayer registration system, and continuously reform the VAT system to address the challenges of economic digitalization. In the process of tax legislation in China, we can refer to the VAT system and administration experience of OECD member states and improve the following aspects, including reforming the VAT registration system, setting up reasonable VAT rate bracket, reforming the VAT credit and refund system, addressing the challenges of economic digitalization and accelerating the construction of a modern VAT system.

关 键 词：增值税 货物劳务税 税制改革 税务登记 税率 

分 类 号：F810.42[经济管理—财政学]