财经理论研究
財經理論研究
재경이론연구
Journal of Finance and Economics Theory
2014年
4期
41~47
,共null页
增值税 税基 超速增长
增值稅 稅基 超速增長
증치세 세기 초속증장
value added tax ; tax base ; growth in overdrive
本文基于企业的视角对增值税与GDP的增长机制进行了分析,本文认为企业缴纳增值税的增长速度与企业所创造的GDP的增长速度并非必然保持一致。在企业内部与外部都有使二者不一致的因素,原材料投产率、增值率、产品销售率、折旧以及外购机器设备等企业内部因素会在企业的生产过程当中使二者增速发生偏离。除企业内部因素外,统计数据的修正也会导致增值税与GDP增速前后不一。
本文基于企業的視角對增值稅與GDP的增長機製進行瞭分析,本文認為企業繳納增值稅的增長速度與企業所創造的GDP的增長速度併非必然保持一緻。在企業內部與外部都有使二者不一緻的因素,原材料投產率、增值率、產品銷售率、摺舊以及外購機器設備等企業內部因素會在企業的生產過程噹中使二者增速髮生偏離。除企業內部因素外,統計數據的脩正也會導緻增值稅與GDP增速前後不一。
본문기우기업적시각대증치세여GDP적증장궤제진행료분석,본문인위기업격납증치세적증장속도여기업소창조적GDP적증장속도병비필연보지일치。재기업내부여외부도유사이자불일치적인소,원재료투산솔、증치솔、산품소수솔、절구이급외구궤기설비등기업내부인소회재기업적생산과정당중사이자증속발생편리。제기업내부인소외,통계수거적수정야회도치증치세여GDP증속전후불일。
This article analyzes the growth mechanism of the VAT and GDP, based on the view of enterprises. This paper thinks the growth rate of value added tax burden of an enterprise is not necessarily consistent with the growth rate of GDP which that enterprise created. Factors to make them inconsistent not only existed in the enterpri- ses internal but also in external. Internal factors such as raw material production rate, value added rate, the sales ratio, depreciation and purchase of machinery and equipment and so on, will make the growth rate of VAT and GDP different from each other. In addition to the internal factors, correction of statistical data can also change growth rate of VAT and GDP.