摘要
以增值税为例,利用Hsieh和Klenow模型和企业层面数据,对由增值税有效税率差别导致的全要素生产率损失进行测算,结果显示,2000—2007年间,全要素生产率损失年均高达7.9%。这一结果不仅重新让我们认识到"税率差异导致效率损失"这一基本经济法则的重要性,更重要的是,它对我国目前推行的"营改增"改革具有显著的政策含义。"营改增"有助于缩小和消除我国间接税的税率差异,由此提高中国经济的整体效率。目前在"营改增"实施过程中出现了增值税率多档化的趋势,多档增值税率意味着税率差异以及由此造成的效率损失。为了避免效率损失,在推行"营改增"改革过程中应当尽可能减少增值税率的档次。
Taking the example of value added tax,this study employs the Hsieh and Klenow model and firm-level data to measure the TFP loss generated by different effective tax rates of value added tax.The results show that during the period 2000-2007,the average annual TFP loss was 7.9%.This brings us again to the importance of the fundamental economic principle in which'different tax rates will lead to a loss of efficiency.'More importantly,it has significant policy implications for the ongoing reforms of'replacing the business tax with a value-added tax'in China.'Replacing the business tax with a value-added tax'can help reduce and eliminate the tax rate differences of indirect tax,thereby improving the general efficiency of Chinese economy.At present, there has arisen a tendency toward multiple value added tax rates in the implementation of the policy of'replacing the business tax with a value-added tax,'suggesting tax rate difference and efficiency loss arising from that difference.In order to avoid efficiency loss,we should try to reduce the differences in value added tax rate in the reform.
出处
《中国社会科学》
CSSCI
北大核心
2013年第8期67-84,205-206,共18页
Social Sciences in China
