【作者】 冯秀娟；

【导师】 陈穗红；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 本文研究的是我国增值税制度深化改革的问题。增值税制度在我国推行20多年以来,顺应国际、国内经济环境的变化不断进行改革与完善,2007年底以来由美国次贷危机引发的金融危机席卷全球,美国、欧元区、日本及其他发达国家的经济严重衰退,尽管各国采取了多种刺激经济的方法,但主要发达国家的增长动力不足,新兴经济体也面临着发展转型的压力,世界经济处于深度调整期,世界经济形势错综复杂,不确定性增加,新的贸易保护主义抬头等对我国的外贸出口产生不利影响。此外,我国经济在改革开放的30多年以来,凭借人口红利、全球化红利等实现了经济的快速增长,但同时也暴露出许多问题,如产业结构不合理、投资与消费失衡、居民收入分配不合理,地区间发展不平衡等,需要通过经济结构调整,转变经济发展方式来解决。为了应对国际、国内经济形势的深刻变化,2008年底以来我国一直推行积极财政政策来扩大内需,其中实行结构性减税是重要的政策之一,扩大增值税的抵扣范围,以减轻商品的流转税税负,最终实现降低商品价格,提振居民消费,是减税政策中关键的一项改革。我国先后于2009年进行了增值税转型改革,实现增值税由生产型向消费型转变,2013年进行了增值税“扩围”改革,将部分与商品生产流通紧密相关,原征收营业税的行业改征增值税,扩大了增值税的抵扣范围。但是,由于对增值税制度改革的目标定位不够明确具体,赋予增值税制度过多的宏观调控功能,导致了增值税制度的设计复杂。对我国经济产生了不利影响,阻碍了我国经济提质增效升级、向消费型大国转变等宏观经济战略的实现。因此,我国增值税制度需要进一步深化改革。研究了过去近90年以来,最优商品税理论的发展历程和主要税制设计思想,并结合国际和国内增值税制度实践,分析了最优商品税理论在增值税制度中的体现。针对我国目前增值税制度中存在的问题,明确了我国增值税制度深化改革的目标及着力点。总体目标是：保持增值税的主体税种地位,有效筹集财政收入,促进产业结构调整实现经济稳定增长,建立完善的抵扣机制提高征税效率,以增值税改革为契机优化税制结构。具体目标是建立体现税收中性的现代增值税制度。改革的着力点需要从构建抵扣机制完善的增值税制度,构建国际贸易中体现税收中性的增值税制度和增值税改革对地方财政收入的影响及解决方案等几个方面进行。接着,全面论述了我国深化增值税制度改革的三个着力点：一是,构建抵扣机制完善的增值税制度,需要从扩大增值税征税范围,覆盖至全部商品和劳务,实行统一税率和扩大“扣税法”适用范围等方面进行。并针对建筑业、金融业、房地产业等重点行业营业税改征增值税时存在的难点问题,借鉴国际经验,结合我国国情,提出了相关解决方案。二是,构建国际贸易中体现税收中性的增值税制度,要从几个方面入手：国际贸易中按消费地原则征收增值税,构建彻底透明的出口退税制度,对进口服务及无形资产设计特别的增值税制度；三是,增值税改革对地方财政收入的影响及解决方案,分析了增值税“扩围”改革对地方财政收入的不利影响,并提出了消除不利影响的相关措施。运用实证研究的方法验证主要结论,利用2010年投入产出表对“营改增”之前的增值税制度、“营改增”之后的增值税制度以及本文提出的虚拟增值税制度改革方案的行业税负率进行了比较,本文的行业税负不仅包括适用增值税或营业税行业本身的税负,还包括重复征税的税负,即营业税行业投入增值税行业无法抵扣的营业税,以及增值税行业投入营业税行业不能抵扣的增值税。发现“营改增”之后,按照目前的制度,行业税负率普遍增加,本文虚拟的增值税制度改革方案的行业税负率普遍下降,而且,信息传输、计算机服务和软件业,研究与实验发展业,租赁和商务服务业等生产型服务行业税负率下降明显,检验结果表明：设计简单,体现税收中性的增值税制度,更有利于发挥市场在资源配置中的决定性作用,与我国降低企业流转税负,大力发展服务业,特别是生产型服务业,实现产业升级等宏观经济战略相吻合。因此,我国未来增值税制度改革应当尽量保持税收中性,避免运用多档差别税率、纷繁复杂的税收优惠来实现宏观调控目标,而应当更好地发挥增值税的中性优势,充分发挥市场的资源配置功能。提出了用反向收费的方法解决建筑业和金融业征收增值税的难点业务,如在建筑业中大量存在的总包分包业务,由于难以取得增值税专用发票,而导致进项税额不能抵扣的问题；金融业的中间业务的增值额难以确定的问题,并对我国房地产业在建筑、销售、租赁过程中的增值税征收方法提出了相关建议,为我国重点行业营业税改征增值税中的难点问题提供了解决思路。由于分税制改革以来,增值税收入一直在中央与地方政府间分享,营业税收入归地方政府所有,增值税“扩围”改革必将引起地方财政收入的减少,实证研究证明了现行增值税分享制度引起地区间财富逆流,增值税“扩围”改革对各地区的财力影响不同,上海等省市将成为受益地区,而广东、浙江等省财力下降明显。因此,必须通过优化转移支付结构,构建地方税收体系来减轻增值税制度改革对地方政府财政收入的影响。更多还原

【Abstract】 This dissertation studies the reform of the VAT system of China. The VAT system has been introduced in China over20years, and been reformed and improved in comply with the international and domestic economic environment. The financial crisis triggered by the U.S. subprime mortgage crisis was sweeping the globe sinee the end of2007, the United States, the Euro area, Japan and other deve loped countries were fallen into severe economic downturn. Although a variety of ways to stimulate the economy have been adopted, the world economy has been mired down i n a deep adjustment period,the major developed countries arelack of growth momentum, and emerging economies are also facing the pressure of development and economic transformation. All of these factors have a negative impact on the exports of our country. Many problems have been exposed during the process of economic development such as the industrial structure is irrational; the imbalance between investment and consumption, the income distribution is unreasonable and so on. The problems need to be resolved by adjust the economic structure, change the mode of economic development.China has been pursuing a proactive fiscal pol icy to expand domestic demand since the end of2008, to cope with the profound changes in the international and domestic economic situation. We implemented the measures of structural tax reduction, to expand the scope of deduction of VAT, reduce the tax burden of goods, and lower the price of commodities ultimately. We carried out the VAT reform in2009and2013. The VAT system changed from production type to consumption type in2009, and expanding the range of taxation in2013. However, due to the target of VAT reform is not clear and specific, the VAT system is given too much of macro-control functions, and the design of VAT system is too complexity. Our VAT system needs further reform to eliminate the adverse effects such as hinder the upgrading of quality and efficiency of economic and the changing of consumption power.This dissertation researched the main design ideas of commodity tax of the optimal commodity tax regime, and analyzed the application of optimal commodity tax theory in the VAT system, and proposed the goal and focus on the reform of the VAT system. The overall objective of deepen the reform of the VAT system i s to ma i nta i n the status of the ma i n taxes of VAT and ra i se revenue effect i ve I y, to promote industrial restructuring to achieve stable economic growth, and to establish a sound deductive mechanism to improve the efficiency of VAT system. The specific objective is to establish a modern VAT system which reflects the tax neutrality.There are three specific reform schemes:constructing perfect deduction mechanisms of VAT,achieving the neutral of VAT system in the international trade, and eliminating the negative effects of financial revenue of local authorities which caused by the reform of VAT system.There are three ways to be needed to construct perfect deduction mechanisms of VAT.Broaden the tax base to cover all the goods and services, unified tax system, and implemented the registration of taxpayers.To achieve the neutral of VAT system in the international trade need to do the following aspects:to select the destination principle for taxation, to build a thorough and transparent system of export tax rebates, and to design the special VAT system for imports of services and intangible.With the expanding of the scope of the VAT, main financial support of local government is exiting, the revenue of local government will reduced significantly,and VAT sharing system between central and local institutions need to be adjusted, not only to adjust the sharing ratio, but to solve some problems existing in the current system gradually.This thesis verifies the main conclusions by use of empirical research methods. Compared with three schemes of VAT system based on the2010input-output tables, the first scheme is the original tax system, the second scheme is the existing tax system, and the third scheme is virtual future VAT system, empirical results show that full deduction mechanism is in line with the neutral VAT system, and minimum the degree of distortion in the economy. Therefore, the future reform of the VAT system should try to maintain tax neutrality, avoiding the use of differential rates of multiple files, complicated tax incentives to achieve macro-control goals, but should play better advantage of the VAT neutral, give full play of the resource allocation function of market.This thesis proposed a method of reverse charge to solve the difficulties of construction and financial sector. There is a lot of sub-contracting business in the construction industry; the input tax cannot be deducted fully because of the difficulty in obtaining a VAT invoice. It is difficult to.determine the value added of intermediary business of financial sector.The VAT revenue has been shared between the central and local governments and the business tax revenue belongs to the local government since the reform of system of tax distribution. With the expanding of the scope of "the VAT, main financial support of local government is exiting, the revenue of local government will reduced significantly, and VAT sharing system between central and local institutions need to be adjusted, not only to adjust the sharing ratio, but to solve some problems existing in the current system gradual ly. We need to solve some problems such as the Investment-oriented economy of local government, the reflux of wealth between regions, thefiscal revenue of local government reducing and so on. And the measures we should take is to clear the expenditure responsibilities and administrative authority of local governments and rationalize the fiscal power at all levels of government, to optimize the structure of transfer payments, and to build the local tax system.更多还原