我国增值税逃税规模测算及其管理绩效评价

本文在分析各种逃税规模测算方法的基础上,选择了适合中国增值税实际情况的逃税规模测算方法,并对1995-2003年期间的增值税逃税规模进行了实际测算。在保守估测下,测算结果和分析表明,我国增值税的逃税率在经历了实施初期近37%的高峰后,从1998年开始呈现出大幅度下降的趋势,到2003年达到了12%左右的水平,管理绩效得到了明显的提高。但是,与欧盟大部分国家的增值税管理水平相比,我国仍然有相当大的差距。

Measurement of VAT Evasion and Administration Performance in China

Based on the varieties of evasion size measuring methods,this paper chooses the appropriate method to estimate the size of Chinese VAT evasion in the period 1995-2003.Understate the size of VAT evasion,The result show that the trend in Chinese VAT evasion ratio grew rapidly up to 37%,but dropped dramatically in 1998.VAT evasion ratio had subsided to 12% in 2003.Administration performance has been markedly improved.Compared with the most of EU countries,however,there is considerate gap between China and EU countries.