增值税的设计思想与我国增是值税的改进设想研讨.docVIP

增值税的设计思想与我国增值税的改进设想研讨 摘要：增值税自1954年法国首创以来，因它良好的中性特点而被世界上大多数国家所采用。我国于1994年税制改革全面推行增值税以来亦取得了良好的效果，基本上适应了 社会 主义市场 经济 发展 的需要，但同时不可否认由于设计上和具体操作 方法 上的原因，使得我国现行增值税制度存在一些不尽人意的地方，不适应市场经济进一步发展的需要。如何适应新的经济形势对增值税加以改进以促进我国经济快速、持续、稳定发展具有十分重要的意义。从促进经济增长的角度来说，毋容置疑消费型增值税是最理想的选择，也应是我们改革的最终取向，但稳定财政收入又是另一个不容回避的现实约束，从生产型增值税到消费型增值税的转变将会大幅减少财政收入，据测算将会减收670亿元左右，在我国 目前 财政收支还比较紧张的情况下，大幅地减税缺乏现实基础。 关键词：增值税；设计思想；改进设想 Abstract: The increment duty France has originated since 1954, the majority countries is used because of its good neutral characteristic by the world. Since our country the tax reform comprehensive carrying out increment duty has also made the good progress in 1994, basically met the socialist market economy need to develop, but simultaneously because undeniably designs on and in the concrete operations method reason, causes place which our country present increment duty system has some to be unsatisfactory, does not meet the market economy further need to develop. How to adapt the new economic situation to improve to the increment duty promotes our country economy fast, the steady progression to have the very vital significance continually. From the promotion economic growth’s angle, do not allow to doubt that the expense increment duty is the most ideal choice, should also be the final orientation which we reform, but the stable financial revenue is also the reality restraint which another does not allow to avoid, will reduce the financial revenue largely from the production configuration increment duty to the expense increment duty’s transformation, will reduce according to the reckoning recEives about 67,000,000,000 Yuan, in our country present finance revenue and expenditure quite intense situation, largely will also cut tax lacks the realistic foundation. key word: Increment duty; Design concept; Improvement tentative plan 　　一、增值税应遵循的基本原则 　　从 理论 上来说，一个完善的增值税制度应构建在以下基本原则基础之上： 　　1.税收中性。任何一种税收制度的设计，从总的方面来说需考虑两方面的因素一公平与效率，并力求在两者之间达到一个最佳均衡点（以一定的社会福利函数为约束）。具体到