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增值税类型、法定征收范围与税率框架都是增值税制度的核心要素,我们可以围绕税收经济效率理论,运用政府收入中性的福利分析框架,采用可计算一般均衡技术测度上述增值税要素的经济影响。分析发现:在现有增值税转型基础上,将某些中间使用部分较多的“关键行业”纳入增值税征收范围,会比直接归并、取代营业税产生更合意的经济影响,但是收入中性条件下的单一税率设计会因为税收效率损失和负面经济影响而不具备现实意义。造成上述影响的核心因素是通货膨胀问题。
The types of value-added tax, the scope of statutory collection and the tax rate framework are the core elements of the VAT system. Based on the theory of tax revenue efficiency, we can use the government-neutral welfare analysis framework to calculate the general equilibrium technology to measure the economy of the above VAT elements influences. Based on the existing VAT transformation, it is found that the inclusion of some “key industries” with more intermediate uses in the scope of value-added tax would have a more desirable economic impact than direct merger instead of sales tax. However, The single rate design under the condition of sex will not have the realistic meaning because of tax efficiency loss and negative economic influence. The core factor contributing to the above impact is inflation.