摘要
本文认为,世界各国尤其是国土面积最大的几个国家,在打破税制路径依赖的过程中,在认识和采纳消费型增值税过程中,面对国内维持现状的政治和经济因素的强大影响,增值税改革的决策是异常痛苦的过程。美国迄今为止未实行增值税,印度的增值税改革也未能在全国范围内铺开,欧盟作为增值税改革的成功实践者,其改革进程也充斥着政策妥协与延期实施。本文通过对世界大国增值税类型选择规律的分析,有助于我们重新认识中国增值税转型改革的路径和方案,权衡各方面利益,保证改革在曲折中前行。
The paper focuses on type options of valueadded tax in countries which are not only large in size but have great influence in the world. Based on experiences of sample countries, it concludes; first. VAT reform is extremely difficult and needs to compromise with different factors such as political influence economic sustainability and public revenue and etc. The reform will be carried on together with the break of path reliance, adaptation of consumption typed VAT and acceptance of domestic interest groups. Secondly. both political and economic factors can not decide the type options of VAT even when the influence of these two factors is clear. Efficiency promotion caused by VAT reform does little on the final adaptation of reform; however, constitutional spirit and national culture which explain deep conflicts of one society are decisive. Thirdly. to break the dilemma of VAT reform and solve related problems, compromises and policy delays are necessary to make VAT reforms continue.
出处
《涉外税务》
CSSCI
北大核心
2007年第3期13-18,共6页
International Taxation In China
关键词
增值税
类型选择
规律
Value--added tax Type option Principles
