CAJ | 학술논문

增值税代表着近半个多世纪以来税收政策和税收征管最突出的发展成果。作为我国税制体系中地位最重要、收入贡献最大的税种，增值税改革从未停止。本文试图从政府规模扩张的视角，以欧盟和中国为代表分别验证在税率提高和税率不变两种情况下增值税与政府规模之间的关联关系，实证结果表明增值税是导致政府规模扩张的重要因素之一。中国在推进增值税改革过程中，不能只欣赏其收入效应并期待它的经济转型效果，还需防范它对政府规模扩张的助推作用。本文认为，后续改革还取决于经济利益与政治利益之间的利弊权衡，取决于政府、企业、民众三方之间的利益博弈。
증치세대표착근반개다세기이래세수정책화세수정관최돌출적발전성과。작위아국세제체계중지위최중요、수입공헌최대적세충，증치세개혁종미정지。본문시도종정부규모확장적시각，이구맹화중국위대표분별험증재세솔제고화세솔불변량충정황하증치세여정부규모지간적관련관계，실증결과표명증치세시도치정부규모확장적중요인소지일。중국재추진증치세개혁과정중，불능지흔상기수입효응병기대타적경제전형효과，환수방범타대정부규모확장적조추작용。본문인위，후속개혁환취결우경제이익여정치이익지간적리폐권형，취결우정부、기업、민음삼방지간적이익박혁。
Value-added tax represents the most prominent achievement in more than half a century of the development of tax policy and tax collection and management. Having the most important status in our country＇s taxation system and the largest contribution to revenue, value-added tax reform has never stopped. From government expansion perspective, this paper attempts to study the relationship between the value-added tax and expansion of the size of government in the condition of both raised and invariant tax rate in Europe and China respectively. The empirical results showed that the value-added tax is one of the important factors causing the expansion of the size of government. In the process of promoting the value-added tax reform, China should not only appreciate its income effect and the expected effect of economic transformation, but also need to guard against its boost effect to the expansion of the size of government. The follow-up reform depends on the trade-off between economic interests and political interests, and the game of interest among government, enterprises and the public.