| 增值税全面“扩围”的税率设定探讨 |
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| 引用本文： | 李,青,方建潮.增值税全面“扩围”的税率设定探讨[J].经济理论与经济管理,2014,34(4):68-75. |
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| 作者姓名： | 李 青 方建潮 |
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| 作者单位： | 中国人民大学公共管理学院，北京100872 |
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| 基金项目： | 国家985工程优势学科创新平台项目 |
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| 摘 要： | 增值税税率的设定是我国实现增值税全面“扩围”必须解决的关键问题，它直接关系到结构性减税的政策目标能否真正实现。本文根据结构性减税的政策目标，利用2007年投入产出表数据进行了模拟测算，得出增值税全面“扩围”的标准税率取值应当在9%~13%之间。在此基础上，本文考虑了全面“扩围”带来的税收减收因素和税制的国际竞争因素，提出标准税率应确定为13%或略低于此的水平。同时，税率档次应在现有税制基础上进行简化。
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| 关 键 词： | 增值税 税率 结构性减税 投入产出表 |
| 收稿时间： | 2013-04-15 |
RESEARCH ON TAX RATE SETTING IN THE REFORM
OF EXPANDING TAX BASE OF VAT IN CHINA |
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| LI Qing,FANG Jian-chao.RESEARCH ON TAX RATE SETTING IN THE REFORM
OF EXPANDING TAX BASE OF VAT IN CHINA[J].Economic Theory and Business Management,2014,34(4):68-75. |
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| Authors: | LI Qing FANG Jian-chao |
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| Institution: | School of Public Administration and Policy, Renmin University of China, Beijing 100872, China |
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| Abstract: | Tax rate setting is a key problem to the implementation of reform of expanding tax base of VAT in China. It plays an important role in achieving the goal of structural tax cut. This paper estimates that a reasonable range of standard tax rate of VAT covering all industries is 9% to 13% based on the data of input output under the requirement of structural tax reduction policy. Considering keeping the fiscal stability and international tax competitiveness, this paper puts forward that the standard rate should be 13% or a little lower than 13% and the grades of tax rate should be decreased. |
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| Keywords: | VAT tax rate structural tax cuts input output tables |
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