间接税理论及我国间接税的改革完善

【作者】 严华惠；

【导师】 徐守勤；

【作者基本信息】 天津财经学院 ， 财政学， 2003， 硕士

【摘要】 论文共包括五部分内容：第一部分：间接税的基本知识。主要阐述了间接税的三个基础知识点。一是间接税的内涵和外延。二是间接税的税收归宿。在用平衡预算归宿和差异性归宿这两个概念具体阐述间接税税收归宿的基础上，又对间接税税收归宿分析的两种常用方法，即局部均衡分析和一般均衡分析作了具体阐述。三是间接税税制。首先，关于税制模式，主要是对周转税模式、销售税和消费税结合模式、增值税和消费税结合模式进行比较分析，为间接税的模式选择提供理论依据。其次，关于税制结构，主要是从间接税税制的内部结构及其在中央和地方的分布结构这两方面分析。第二部分：间接税的公平与效率。间接税的公平主要是在间接税机会标准、效益标准和受益标准分析的基础上，又从这三方面对其分别阐述。间接税的效率，主要是阐述了效率损失和效率改进。对于效率损失，具体又采用局部均衡和一般均衡两种方法分析。对于效率改进，则从外部成本商品和外部受益商品两方面进行分析。最后，笔者提出了公平与效率两者能实现内在的统一。第三部分：对我国间接税的全面分析。首先对我国的间接税进行了历史考察，从1950年建立税制到1994年的全面税制改革，我国间接税经历了不断改革、不断完善的过程。进而又客观评价了间接税在我国税制结构中的重要地位。接着又阐述了间接税在不同时期对我国经济的调节作用。最后从各个主要税种分析了我国间接税目前存在的问题。第四部分：进一步改革和完善我国间接税的建议。国际间接税改革的成功经验会对我国间接税改革起到很好的借鉴作用。因各国的具体国情不同，作者对发达国家和发展中国家分别介绍、总结经验。在此基础上，结合我国当前的实际，对我国间接税各主要税种的改革提出了具体的政策建议。第五部分：间接税改革的配套工作。间接税改革是一项联系各方面改革的改革，因此搞好间接税改革，还必须做好一系列的配套工作。这一部分主要从间接税与直接税的比例关系、直接税税种的改革、税费改革等几方面进行阐述。更多还原

【Abstract】 The article totally insists of five parts:Part 1 mainly expounds three basic knowledge of indirect tax. The first is intension and extension of indirect tax. The second is indirect tax incidence. On the basis of using two conceptions namely balanced budget incidence and different incidence, it analyses indirect tax incidence and also expounds partial equilibrium analysis and general equilibrium analysis of indirect tax incidence. The third is indirect tax system. As for the pattern of indirect tax system, it comparatively analyses turnover tax pattern, sale tax and consumption tax pattern, value added tax and consumption tax pattern, expecting to offer a theoretical precondition for choosing the pattern of indirect tax system. As for the structure of indirect tax, it’s carried out in two aspects, interior structure and distribution structure.Part 2 is the research on equity and efficiency of indirect tax. The analysis of indirect tax equity is carried out on the basis of opportunity criterion, utility criterion and benefits-received criterion. Efficiency, mainly expounds efficiency losses and efficiency improvements. The author adopts partial equilibrium and general equilibrium to analyse efficiency losses. Concerning efficiency improvements, it analyses from exterior cost commodities and exterior beneficial commodities. Then the author put forward that equity and efficiency can go to internal unity. Part 3 deals with a comprehensive study of our country’s indirect tax. Firstly, it makes an historical review of indirect tax. From establishing tax system in 1950 to complete reformation in 1994, indirect tax went through a process of unceasing reformation and improvements. Secondly, it objectively evaluates an important status of indirect tax in the structure of tax system. Thirdly, it expounds an adjusting effect of indirect tax in different period. Finally, it analyses the main problems of the current indirect tax.Part 4 is specific suggestions on further reforming and improving indirect tax. Successful experience of international indirect tax reformation will be useful to our’s reformation. Owing to the different conditions of each country, it expounds respectively developed countries and developing countries. Considering our country’s realities, it poses suggestions on reforming indirect tax.Part 5 is about auxiliary work of the indirect tax reformation. It must be done well. This part expounds with emphasis the proportion relationship of indirect tax and direct tax, the direct tax reformation and changing fee into tax.更多还原