营业税税负的增值税当量研究

中国增值税(VAT)"扩围"会直接影响各行业的现有税负水平,但当前各征营业税(BT)的行业相当于多高水平的VAT税负需要研究。运用中国2002年投入产出表数据,粗略地推导出各征BT的行业的VAT当量。结果显示:由于各行业的资本有机构成各异,各征BT的行业的VAT当量也各异;其中建筑业、住宿餐饮业的VAT当量明显高于征VAT行业的税负,大部分省份的金融保险业、房地产业的VAT当量较低。这意味着VAT"扩围"会减轻包括建筑业、住宿餐饮业等在内的流转税税负,但会加重包括金融保险业、房地产业等在内的流转税税负。因此,通过测算近几年中央与地方(省级政府)VAT和BT的分成数据,厘清中央与各地方的VAT和BT分成基数,可为VAT"扩围"改革的平稳过渡做好基础工作。

The Research on Business Tax Equivalent for VAT

It needs researching that how much business tax burden of all industries is equivalent to that of VAT if certain industries are levied on VAT, especially during which VAT will being expanded into all the third industries. By using input-output table of 2002 (China), business tax equivalent for VAT is deduced roughly. The result shows that different industries have different VAT equivalence due to its capital organic structure; under which construction industries and hotels and catering services ones have more turnover burden of equivalence to VAT than other ones levied by VAT; meanwhile financial insurance industries and real estate ones have contrary characteristic. This means during expansion of VAT Levying Scope, some industries, at lest including construction and hotels and catering services ones, will be levied less burden of turnover tax; while other industries, at lest including financial insurance and real estate ones, will have more turnover burden. Thus, basic work about steady expansion of VAT-Levying-Scope may be done, which includes calculating the share-cropping data involved VAT and BT between central government and local ones (at least provincial ones), and making known the proportion of VAT and BT with each other in the next step.