现行增值税税负不公及增值税制改革研究

现行增值税制在企业纳税人身份划分、计税方法、抵扣范围和抵扣办法、货物运输方式和费用的税务处理等方面的诸多规定,导致了增值税各种税负差异的形成及税负不公平现象的普遍存在,从而暴露了现行增值税制的重大缺陷.实现增值税负的公平要求统一和规范增值税纳税人的管理、计税办法,促进消费型增值税的尽快实施,这是深化增值税制改革,完善增值税制的必然要求和趋势.

Research on Current Incremental Tax Burden Unfairness and the Reform of Chinese Incremental Value Tax System

The present provisions of division of taxpayers in accordance of their identity,taxing method,scope and method of tax benefit,tax treatment on transportation mode and expense,have lead to the common phenomenon of existing discrepancy of incremental value taxes and unfairness of tax burden on the whole.So the present Chinese incremental value tax system has some problems.In order to deepen and perfect the incremental value tax reform,it is imperative to specify unification in incremental value tax burden demand and standardize the management of incremental value taxpayers as well as the taxing measurement and to carry our the consumption type of incremental value tax as soon as possible.