摘要
本文以促进我国经济高质量发展的要求出发,从税率结构调整的角度分析增值税政策变化对行业税负和地方政府收入的影响。增值税税率调整后,在制造业、交通运输业和建筑业等行业中,企业增值税税负下降取决于销项税额与进项税额的比例,而适用6%税率的金融业、现代服务业、住宿和餐饮业等行业的税负可能因此增加;税率调整导致行业税负的不同变化以及地区间产业结构的差异,加重了增值税税收收入在区域间的不平衡。通过进一步分析,本文提出简化合并增值税税率档次、增加指向型税收优惠、完善增值税分享机制、适时推进增值税立法以及健全地方税体系等五个方面的政策建议。
According to the requirements of promoting high-quality development in the new era,this paper analyzes the influence of the change of VAT policy on the industry tax burden and the local government income from the perspective of the tax rate structure adjustment.The results show that after the adjustment of VAT tax rate,the decrease of VAT in the manufacturing,transportation and construction industries depends on the proportion of input VAT and the output VAT,however,the tax burden of financial industry,modern service industry,accommodation and catering industry,etc.,which apply to the 6%tax rate may increase.In addition,both the different changes in the industry tax burden in a consequence of the tax rate adjustment and the differences in the industrial structure between regions aggravate the unbalance of the VAT tax revenue in the region.According to previous research results and analysis conclusions,this paper puts forward corresponding policy suggestions in five aspects:merging the tax rate grade of VAT,providing more preferential tax incentives,improving the sharing mechanism of VAT,promoting the legislation of VAT and improving the system of local tax.
作者
庞伟
孙玉栋
PANG Wei;SUN Yu-dong(School of Public Administration and Policy,Renmin University of China,Beijing 100872,China)
出处
《商业研究》
CSSCI
北大核心
2018年第11期1-6,共6页
Commercial Research
基金
教育部哲学社会科学研究重大课题攻关项目"经济新常态下社会事业财政投入重大问题研究"
项目编号:17JZD014
中国人民大学2017年度拔尖创新人才培育资助计划成果
关键词
中国特色社会主义新时代
增值税
高质量发展
税率结构
Socialism with Chinese Characteristics for a New Era
value-added tax
high quality development
tax rate structure
