减税降费背景下我国增值税税率优化方案研究  

Research on the Optimization Path of Value-Added Tax Rate under the Background of Tax Reduction and Fee Reduction

作　　者：王静[1,2] 邓晓兰 WANG Jing;DENG Xiao-an(School of Economics and Finance,Xi'an Jiaotong University,Xi'an 710061,China;School of Economics,Xi'an University of Finance and Economics,Xi'an 710065,China)

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061 [2]西安财经大学经济学院,陕西西安710065

出　　处：《税务与经济》2023年第4期19-27,共9页Taxation and Economy

基　　金：国家社会科学基金项目(19XJY020);陕西省第二批“三秦学者”岗位专项。

摘　　要：在综合考虑增值税税收中性、税收效率和公平原则,以及我国国情和国际经验的基础上,采用理论与实证分析相结合的方法来探讨我国增值税税率优化方案,宜采用两步走的目标定位:第一,增值税税率三档并两档,即将现行的标准税率13%降为11%,并将现行的两档非零的低税率合并为一档,设置为6%的税率。这样的方案设计一方面可以达到减税的效果,整体增值税额下降,另一方面能够在一定程度上避免财政收入的大幅度减少,实现保障财政收入的效果。第二,进一步完善我国增值税税收体制和税率结构,最终在全行业实现增值税单一税率,最大限度体现税收中性原则,平衡各行业的税负水平,缩小行业税负差距,促进各行业公平竞争,从而实现短期宏观经济稳定发展与中长期税收制度建设有机协调。This paper explores how to further optimize the VAT rate based on the fact that the VAT rate has been reduced continuously in the process of tax reduction and fee reduction.Firstly,it analyzes the economic efficiency and income distribution effect of the tax rate grade,explains the tax revenue mechanism of the VAT grade reduction and merge,and considers that the choice of different tax rate grade of VAT is actually the process of the game between the tax revenue fairness and efficiency principle.Secondly,the paper puts forward the goal of optimizing the level of VAT rate in China from the perspective of optimizing tax system structure and simplifying tax administration.According to the study,we should reduce the current standard tax rate from 13%to 11%in the short term,and combine the two non-zero low tax rates into a single tax rate of 6%,so as to achieve the effect of tax reduction and avoid a large reduction in revenue.In the long run,the value-added tax should be as neutral as possible,the level of tax burden should be balanced,and a single tax rate should be achieved.

关 键 词：减税降费 增值税 税率档次 税率水平 

分 类 号：F810.424[经济管理—财政学]