现代物业·现代经济
現代物業·現代經濟
현대물업·현대경제
Modern Economics
2014年
2期
4-7
,共4页
差别化税率%单一税率%税收公平%税收效率%投入产出法
差彆化稅率%單一稅率%稅收公平%稅收效率%投入產齣法
차별화세솔%단일세솔%세수공평%세수효솔%투입산출법
Differentiation Rate%Single Rate%Tax fair%Tax efifciency%Input-output method
增值税是我国第一税种，其税率档次的合理性设置关乎国家财政及经济运行稳定。目前我国增值税税率档次设置过多，不利于税收征管以及税收公平。有部分学者提出实行增值税单一税率。本文应用投入产出法，在保持一定税负的条件下对各行业税负适用的税率进行测算，发现中间投入比率对于企业实际税负起到相当大的影响，各行业难以在单一税率的条件下，实现税负公平。为了优化整体税收环境，应当设置2至3档差别化税率，能够有效兼顾税收公平及效率。
增值稅是我國第一稅種，其稅率檔次的閤理性設置關乎國傢財政及經濟運行穩定。目前我國增值稅稅率檔次設置過多，不利于稅收徵管以及稅收公平。有部分學者提齣實行增值稅單一稅率。本文應用投入產齣法，在保持一定稅負的條件下對各行業稅負適用的稅率進行測算，髮現中間投入比率對于企業實際稅負起到相噹大的影響，各行業難以在單一稅率的條件下，實現稅負公平。為瞭優化整體稅收環境，應噹設置2至3檔差彆化稅率，能夠有效兼顧稅收公平及效率。
증치세시아국제일세충，기세솔당차적합이성설치관호국가재정급경제운행은정。목전아국증치세세솔당차설치과다，불리우세수정관이급세수공평。유부분학자제출실행증치세단일세솔。본문응용투입산출법，재보지일정세부적조건하대각행업세부괄용적세솔진행측산，발현중간투입비솔대우기업실제세부기도상당대적영향，각행업난이재단일세솔적조건하，실현세부공평。위료우화정체세수배경，응당설치2지3당차별화세솔，능구유효겸고세수공평급효솔。
Value added tax (VAT) is the ifrst tax in China;the set of its tax bracket decides the stability of national ifscal and economic running. Recently, the VAT tax bracket sets too much, which is not conducive to tax collection and tax justice. Some scholars have proposed to adopt the single rate of value added tax (VAT). In this article, we apply the Input-Output method. Under the condition of keeping taxes, we measure the Reasonable tax rate in various industries. To some extent, intermediate input ratio has a sizeable impact on the actual tax burden for enterprises. However, under the condition of single rate, industry cannot make fair tax burden. In order to optimize the overall tax environment, we shall set up 2 to 3 gear differential tax rate, which can effectively balance the tax fairness and efifciency.
