›› 2018, Vol. 34 ›› Issue (6): 24-33.

Previous Articles     Next Articles

Economic Effects of Replacing Business Tax with Value-added Tax and Improvement of Value-added Tax System:A Literature Review

XU Hui1,2, YUE Shumin1   

  1. 1.School of Finance, Renmin University of China,Beijing 100872, China;
    2.Information Center for Social Science, Renmin University of China, Beijing 100872, China
  • Received:2017-08-28 Online:2018-06-10 Published:2018-06-05

“营改增”的经济效应与增值税制度完善:一个文献综述

许晖1,2, 岳树民1   

  1. 1.中国人民大学财政金融学院,北京 100872;
    2.中国人民大学书报资料中心,北京 100872
  • 作者简介:许晖(1985-),女,河北邢台人,中国人民大学财政金融学院博士生,中国人民大学书报资料中心编辑;岳树民(1965-),男,吉林通化人,中国人民大学财政金融学院教授。
  • 基金资助:
    国家社会科学基金研究专项项目(17VZL012)

Abstract: This paper comprehensively expounds the economic effects of “replacing business tax with value-added tax”, and discusses in particular the impacts of reform on corporate tax burden, fiscal and taxation system reform, income distribution, and its role in the context of supply-side structural reforms. It also analyzes the existing research findings, differences and causes. Based on the literature review and the reform trend, this paper comes to the following conclusions: to further enhance value-added tax's neutral role, it is necessary to reduce the tax rate and clear tax incentives; in light of some industries' discomfort towards the transitional policies or the absence of policies, it is necessary to gradually perfect the legislation and be careful in the issuing of transitional policies in the future; in addition, taking the domestic and foreign tax change trends into consideration, it is necessary to strengthen the collection and administration of taxes, and enhance the international competitiveness.

Key words: Replacing Business Tax with Value-added Tax, Enterprise Tax Burden, Supply-side Structural Reform, Local Tax System, International Tax Competition

摘要: 本文全面地阐述了“营改增”的经济效应,着重分析“营改增”对企业税负变化、财税体制改革与收入分配的影响,及其在供给侧结构性改革背景下的作用。剖析了已有研究成果的观点、分歧与原因。结合文献及改革趋势,认为需通过减并税率、清理税收优惠,以进一步发挥增值税中性作用;针对部分行业对过渡性政策表现出的不适或政策缺位,未来应逐步完善立法、慎发过渡性政策;此外,结合国内外税制变动趋势应加强征管、增强国际竞争力。

关键词: 营改增, 企业税负, 供给侧结构性改革, 地方税体系, 国际税收竞争

CLC Number: