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增值税改革是否真正到位,取决于增值税立法所涉及的利益冲突能否都得到公平协调。鉴于此,本文就增值税立法所涉及的三大利益冲突的公平协调方式作了探讨。研究认为:其一,在公众间利益的协调上,对于可税商品和服务,公共成本的公平分摊要求增值税以税率统一的单一税率为目标,为调节经济实施税收优惠以及为保障财政收入而实行歧视性税率的做法均不可取。其二,在政府与公众间利益的协调上,增值税的税率不应通过参照国外的情况来确定,也无法由某个政治经济精英通过理性计算而事先得到,只能基于民主的公共决策程序而事后确定。其三,政府间的利益协调主要是中央和地方有关增值税收入的分享比例确定问题,此等协调应以财政支出责任的划分为基础并基于权责对等的原则来进行。
Whether the VAT reform is really in place depends on whether the conflicts of interest in the VAT legislation are fairly coordinated. In view of this, this paper discusses the fair coordination of the three conflicts of interest involved in the VAT legislation. The study shows: First, in the coordination of public interests, fair apportionment of public costs for taxable goods and services requires that the value-added tax should be based on the uniform single-rate tax rate, implement tax incentives to regulate the economy and ensure fiscal revenue The practice of discriminatory tax rates are not desirable. Second, in coordinating the interests of the government and the public, the tax rate of value added tax should not be set by reference to the situation abroad, nor can it be obtained in advance by a political and economic elite through rational calculation, but only on the basis of a democratic public decision-making process And later determined. Thirdly, the coordination of interests among governments is mainly about the determination of the share of value-added tax revenue sharing between the central and local governments. Such coordination should be based on the division of responsibility for fiscal expenditure and based on the principle of equal rights and responsibilities.