论微观经济基础下增值税转型的理想选择

本文从微观经济角度研究理想状态下企业对不同类型增值税的选择.研究表明,理想状态下,收入型与消费型增值税对企业利润的影响无差异且优于生产型增值税;而不同类型增值税对企业净现金流的影响优化排序是消费型、收入型、生产型,且生产型增值税的价外计税方法优于价内计税方法.总之,消费型增值税是企业的理想选择.

Ideal Choice of the Value Added Tax on Microeconomic Basis

This paper studies how enterprises chose among different types of value-added tax under ideal state on microe-conomic basis. The authors find that under the ideal state from profit, income type value-added tax and consumption type value-added tax are superior to the productive value-added tax, and there is no difference to enterprise's profit. Judging from the angle of net cash flow, enterprise's ideal order of choices are consumption type value-added tax, income type value-added tax, productive value-added tax. In a word, it is consumption type value-added tax that is the ideal choice for enterprises.