The empirical analysis of changing Sales tax into VAT based on the principle of fairness and efficiency

›› 2013, Vol. 29 ›› Issue (1): 20-26.

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The empirical analysis of changing Sales tax into VAT based on the principle of fairness and efficiency

Received:2012-10-10 Revised:2012-10-22 Online:2013-01-10 Published:2012-12-03

有关营业税改征增值税的政策思考

刘蓉,刘楠楠

西南财经大学财政税务学院

通讯作者: 刘蓉

Abstract

Abstract: The empirical analysis of changing Sales tax into VAT based on the principle of fairness and efficiency

摘要： 根据我国现行增值税的地位和现状，对增值税的公平与效率性进行实证分析，结论表明现行增值税不仅会产生社会福利的效率损失，而且具有一定程度的累退性，公平的收入再分配效应弱化。基于此，本文提出营业税改征增值税是否成功取决于税制的全面改革，在税制全面改革尚未具备条件的情况下，首先要对税种、税率进行调整，或调整中央与地方的分成比例。

CLC Number:

刘蓉刘楠楠. 有关营业税改征增值税的政策思考[J]. 财经论丛, 2013, 29(1): 20-26.

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The empirical analysis of changing Sales tax into VAT based on the principle of fairness and efficiency

有关营业税改征增值税的政策思考

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