摘要
本文在考察1994年以来我国增值税抵扣制度的变化及增值税抵扣制度的发展趋势的基础上,运用增值税微观税负计算公式、投入产出表原理测算了第二产业各行业2003、2009年的增值税实际税负和实行现代型增值税抵扣制度的增值税理论税负,并采用变动幅度、税负排序变动、税负差异系数等指标来定量分析抵扣制度变化对行业税负的影响程度。测算结果表明,不同增值税抵扣制度,对各行业的影响程度不一,影响程度差异较大,但扩大增值税抵扣范围的改革有利于缩小行业间税负差异,均衡行业间增值税税负,从而促进行业间的公平竞争。
This paper based on careful research on the change in the value-added tax deduction system and its development trend in our country since 1994. By using the micro-VAT tax formula and the principle of input-output table, this paper compares the actual tax burden of current VAT and the theoretical tax burden of modern VAT in various sectors of secondary industry in 2003 and 2009. To analysis how the change of deduction system impacts the tax burden of industry sectors, tools such as the magnitude of change, ordering changes in tax, the tax burden coefficient of variation and other indicators are used. The result shows that different type of VAT deduction system has different impact on industry sectors and the difference varies greatly. What＇s more, extending the scope of VAT deduction will help reduce the tax burden differences between industry sectors and helps to balance the inter-industry VAT burden. Finally, it will have a significant function in Dromoting fair competition between industry sectors.
出处
《财贸经济》
CSSCI
北大核心
2012年第1期34-41,共8页
Finance & Trade Economics
基金
北京市自然科学基金项目"碳税对北京社会经济
居民收入影响的实证分析与碳预算制度设计"(项目编号:9112016)
国家自然科学基金(批准号:70803056)的资助成果
关键词
增值税抵扣制度
增值税税负
税负公平
投入产出表
Value-added Tax Deduction System
Value-added Tax Burden
Input-output Tables
Tax Fairness
