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本文利用现有的增值税“扩围”理论研究成果,同时在参考上海试点方案的行业选择和税率设定的基础上,制订了多个增值税“扩围”方案,然后利用投入产出模型以及我国2007年的投入产出数据测算了我国增值税“扩围”改革后财政的变化。研究发现,增值税“扩围”改革有利于减轻我国流转税制中的重复征税问题,但会对财政收入造成一定的冲击,而财政收入变化则受“扩围”行业的税制设计、行业收入成本构成等因素的影响。
In this paper, the existing value-added tax “expansion of ” theoretical research results, at the same time reference to the pilot program in Shanghai industry selection and tax rate setting based on the development of a number of value-added tax “expansion ” program, and then use Input-output model and China’s input-output data in 2007 estimated the value-added tax in China “expansion ” after the reform of the financial changes. The study found that the reform of value-added tax and expansionary quota is beneficial to alleviating double taxation in the circulation tax system of our country, but it will have a certain impact on the fiscal revenue while the change of fiscal revenue is subject to the tax system of “expansion of the scope” Design, industry cost of income composition and other factors.