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增值税在某种程度上能够解决传统销售税的重复增收问题,我国自1984年应用增值税以来,很大程度的改善了税收制度的弊端。但增值税与业务税两税并存对于税收制度仍然有些不足。本研究从增值税与业务税带来的福利效应角度出发,浅析增值税取代营业税所出现的问题,对经济的主要影响,以及所带来的福利效应。
To some extent, value-added tax can solve the problem of repeated revenue increase of traditional sales tax. Since China applied value-added tax in 1984, it has greatly improved the drawbacks of the tax system. However, the coexistence of VAT and business tax for the tax system is still somewhat inadequate. Based on the welfare effects brought by value-added tax and business tax, this study analyzes the main problems arising from the substitution of business tax by value-added tax, the main impact on the economy and the welfare effect.