江苏大学学报：社会科学版
江囌大學學報：社會科學版
강소대학학보：사회과학판
Journal Of Jiangsu University:Social Science Edition
2012年
2期
80~88
,共null页
在华外资 税收流失 流转税 税收收入能力法
在華外資 稅收流失 流轉稅 稅收收入能力法
재화외자 세수류실 류전세 세수수입능역법
foreign investment in China; tax evasion; turnover tax; tax capacity
以占我国涉外税收比重高达75%的流转税为研究对象,选用税收收入能力法对2004—2009年外资及全国的流转税流失规模进行分税种测算表明,外资流转税总体流失情况好于全国平均水平,增值税流失情况好于营业税。但随着外资经济总量的扩大,绝对流失额不容忽视。有关部门应重视外资的财政收入贡献度,加强对外资流转税流失的管理。
以佔我國涉外稅收比重高達75%的流轉稅為研究對象,選用稅收收入能力法對2004—2009年外資及全國的流轉稅流失規模進行分稅種測算錶明,外資流轉稅總體流失情況好于全國平均水平,增值稅流失情況好于營業稅。但隨著外資經濟總量的擴大,絕對流失額不容忽視。有關部門應重視外資的財政收入貢獻度,加彊對外資流轉稅流失的管理。
이점아국섭외세수비중고체75%적류전세위연구대상,선용세수수입능역법대2004—2009년외자급전국적류전세류실규모진행분세충측산표명,외자류전세총체류실정황호우전국평균수평,증치세류실정황호우영업세。단수착외자경제총량적확대,절대류실액불용홀시。유관부문응중시외자적재정수입공헌도,가강대외자류전세류실적관리。
The turnover tax,which makes up 75% of all foreign-related taxes,is studied to show the fo-reign and overall tax evasion size of turnover tax in the period 2004-2009.by estimating tax capacity.The results show that the overall loss of foreign turnover tax is smaller than the national average,and the tax evasion in the value-added tax is less than the business tax.But with the expansion of foreign economic scale,the absolute amount of loss can not be overlooked.It is suggested that we should attach importance to the contribution of foreign revenue,strengthen the management of turnover tax on foreign capital.
