摘要
本文全面地阐述了"营改增"的经济效应,着重分析"营改增"对企业税负变化、财税体制改革与收入分配的影响,及其在供给侧结构性改革背景下的作用。剖析了已有研究成果的观点、分歧与原因。结合文献及改革趋势,认为需通过减并税率、清理税收优惠,以进一步发挥增值税中性作用;针对部分行业对过渡性政策表现出的不适或政策缺位,未来应逐步完善立法、慎发过渡性政策;此外,结合国内外税制变动趋势应加强征管、增强国际竞争力。
This paper comprehensively expounds the economic effects of＂replacing business tax with value-added tax＂,and discusses in particular the impacts of reform on corporate tax burden,fiscal and taxation system reform,income distribution,and its role in the context of supply-side structural reforms. It also analyzes the existing research findings,differences and causes. Based on the literature review and the reform trend,this paper comes to the following conclusions： to further enhance value-added tax＇s neutral role,it is necessary to reduce the tax rate and clear tax incentives; in light of some industries＇ discomfort towards the transitional policies or the absence of policies,it is necessary to gradually perfect the legislation and be careful in the issuing of transitional policies in the future; in addition,taking the domestic and foreign tax change trends into consideration,it is necessary to strengthen the collection and administration of taxes,and enhance the international competitiveness.
作者
许晖
岳树民
XU Hui1,2, YUE Shumin1(1. School of Finance, tlenmin University of China, Beijing 100872, China; 2. Information Center for Social Science, tlenmin University of China, Beijing 100872, Chin)
出处
《财经论丛》
CSSCI
北大核心
2018年第6期24-33,共10页
Collected Essays on Finance and Economics
基金
国家社会科学基金研究专项项目(17VZL012)
关键词
营改增
企业税负
供给侧结构性改革
地方税体系
国际税收竞争
Replacing Business Tax with Value-added Tax
Enterprise Tax Burden
Supply-side Structural Reform
Local Tax System
International Tax Competition
