增值税是世界各国普通推行的一个税种,在税制体系中居突出的地位。增值税除具有交叉稽核、避免重复征税和体现相对中性的特点外,其优惠机理也有别于其它税种。根据国际上通行的做法,本文拟对增值税的优惠机理做全面的经济分析,并提出相应的政策建议。一、零税率及其效应分析零税率是增值税税率的一种特殊形式。最早采用零税率的国家是荷兰。荷兰在推行增值税时,并没有按照欧共体指令的要求对出口商品实行免税,而是实行零税率,并允许扣除所有投入物的税金。因而零税率被称 Value-added tax is a common tax introduced in various countries in the world and occupies a prominent position in the tax system. In addition to cross-checking value-added tax to avoid double taxation and reflect the characteristics of relatively neutral, the discount mechanism is also different from other taxes. According to the international practice, this article intends to make a comprehensive economic analysis of the preferential mechanism of VAT, and put forward the corresponding policy recommendations. First, the zero tax rate and its effect analysis Zero tax rate is a special form of VAT rate. The earliest countries to adopt a zero-tax rate were the Netherlands. In the implementation of value added tax, the Netherlands did not exempt export commodities as required by the EC directive. Instead, it implemented a zero tax rate and allowed the deduction of taxes on all inputs. So the zero tax rate is called