销售税与增值税制度适配性分析  

An Analysis of the Adaptability Between Sales Tax and Value-added Tax Systems

作　　者：李晶[1,2] 沈瑜 Li Jing;Shen Yu

机构地区：[1]东北财经大学财政税务学院 [2]中国大企业税收研究所

出　　处：《宏观经济研究》2024年第8期4-14,共11页Macroeconomics

基　　金：国家自然科学基金面上项目“个人所得税改革效应分析与税制完善研究”(项目编号:72073020);“小微企业纾困解难减税政策:效果评估、政策协同与优化设计”(项目编号:72373017)的阶段性研究成果。

摘　　要：2020年,中共中央、国务院印发《海南自由贸易港建设总体方案》,基于新税制改革和高质量发展要求,海南在全岛范围内建设自由贸易港,拟于零售环节开征销售税,届时将形成全国增值税“大税制”下的销售税“小税制”环境,使货物和商品税体系更加复杂化。增值税与销售税在征税范围、纳税人、适用税率、税款抵扣、税收优惠等税制要素和税收征管方面截然不同,承担的历史重担和设置的实施目标亦各有侧重,同时并存必然存在适配性挑战。因此,本文重点进行增值税和销售税的适配性分析,并提出提高销售税与增值税制度适配度的举措,在短期内宜科学设置销售税税制要素以维护税制公平性,在中期内以增值税改革为重点持续调整税制以提高细节适配性,在长期内以缴税机制改革为货物和劳务税制统一奠定坚实基础,并持续推展销售税助力建设新发展格局。In 2020,the Communist Party of China Central Committee and State Council issued the Overall Plan for the Construction of Hainan Free Trade Port,based on the new tax reform and the requirements for high-quality development,Hainan will build a free trade port on the whole island,and it is proposed to levy a sales tax at the retail stage,which will form a‘small tax system’environment under the‘large tax system’of the national value-added tax(VAT),which will further complicate the goods and commodities tax system.VAT and sales tax are very different in terms of the scope of taxation,taxpayers,applicable tax rates,tax credits,tax incentives,and other elements of the tax system and tax collection and management,and the historical burdens they bear and the goals they set for their implementation have their own focuses,so there are bound to be challenges of adaptation when they co-exist at the same time.Therefore,this article focuses on the adaptability analysis of VAT and sales tax and puts forward the measures to improve the adaptability of sales tax and VAT system.In the short term,it is appropriate to set up the elements of sales tax system scientifically in order to safeguard the fairness of the tax system;in the medium term,it is appropriate to focus on the reform of VAT and continue to adjust the tax system in order to improve the adaptability of details;and in the long term,it is appropriate to reform the payment mechanism in order to lay a solid foundation for the unification of the tax system of goods and services and to continue to push forward the development of the sales tax system to help build a new development pattern.

关 键 词：销售税 增值税 适配性分析 

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