党的十八大以来增值税改革的成就与经验  

Achievements and Prospects of VAT Reform Since the 18th National Congress of the CPC

作　　者：范子英[1] 张静堃 Fan Ziying;Zhang Jingkun

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《财政科学》2022年第10期9-19,共11页Fiscal Science

摘　　要：党的十八大以来,中国在税收制度、征管体制、税收分享体制上对增值税多点突破、持续改革,使得增值税税制得以完善,征管服务得以优化,中央、地方财力相对稳定,增值税改革也在激励企业投资和稳住经济大盘等方面发挥了积极作用。中国能够在短期内完成相应的改革,其关键在于通过试点的方法推动改革,并在试点过程中总结经验、发挥中央和地方两个积极性,同时注重对税务工作人员及纳税人的普遍动员和宣传,把握税制改革的系统性。未来,为了应对国际国内各类挑战、适应经济新业态以及服务于财政制度现代化,增值税仍然需要从税收中性、税收分享、税收立法、税制结构及税制设计等方面进行进一步改革完善。Since the 18th National Congress of the CPC,China has continued to reform the VAT in the VAT taxation system,collection and administration system,and tax sharing system,which has resulted in the optimization of the VAT taxation system,the optimization of the collection and administration services,and the relative stability of the central and local financial resources.The reforms have had the economic effect of improving tax collection,improving business performance and promoting economic growth.The key to completing the corresponding reform in China in the short term lies in promoting the reform through a pilot approach,while focusing on motivating tax staff and taxpayers and grasping the systematic nature of the tax reform.Meanwhile,in order to meet various international and domestic challenges,adapt to new economic dynamics and serve the modernization of the fiscal system,VAT still needs further reform in terms of tax neutrality,tax sharing,tax legislation,tax structure and tax system design.

关 键 词：增值税 税制改革 改革经验 现代财政制度 

分 类 号：F810.42[经济管理—财政学]