对现行流转税制改革的设想

• 作 者: 邓文勇 蒙强
• 机 构: 广西财经学院财政系,广西财经学院财政系,
• 出 处: 税务研究
• 发表日期: 2006年12期
• 关键词: 税制改革 流转税 营业税 生产型增值税 税收收入 消费税 重复征税 国家税务总局 税制结构 税源

1994年税制改革,我国确立了实行生产型增值税及增值税与营业税并立的流转税制格局。经过十多年的运行,这种格局对经济调节功能越来越显露出其局限性、被动性。本文分析了现行流转税制的缺陷,提出了相应的改革措施:在实行消费型增值税的同时,取消营业税,全面开征增值税;扩大增值税一般纳税人的规模;对消费税制进行修订。

In the reform of the tax system in 1994, China established a circulation tax system that implemented a production-type value added tax and a VAT and sales tax. After more than a decade of operation, this pattern has revealed its limitations and passivity to the economic regulation function. This article analyzes the defects of the current turnover tax system and puts forward the corresponding reform measures: abolishing the sales tax at the same time as the consumer VAT, expanding the value-added tax in an all-round way; expanding the scale of the general VAT payer; and revising the consumption tax system.