摘要
美国消费税是对产品的最终销售额征收一定比例的税赋,我国增值税是对产品每个生产环节的增值额征收一定比例的税赋,二者功能相似,在一定条件下,二者征税额应当相等。论题通过对美国消费税和我国增值税的比较,归纳出我国增值税的不足和优势,进而提出我国实行增值税为主体的流转税符合国情,增值税转型改革与营改增功效显著。在增值税的管理中,加强偷漏税管理,通过税目税率组合,合理调控经济以达到增强企业国际竞争力之目的。在增值税转型改革中,应着重解决重复征税和优化产业结构问题。在营改增中,充分运用增值税"避免重复征税"功能,促进第三产业发展;充分运用增值税调结构功能,促进第三产业分工细化和专业化发展,促进第三产业和其他产业的融合发展;充分运用增值税提升国际竞争力功能,促进现代服务业发展。
US excise tax is a tax at a certain percentage on the final sales of products while China value-added tax is a kind of tax at a certain percentage on the added value of the various links in goods production. The two are similar in function and the amount of taxes should be the same under the certain conditions. With a comparison of US excise tax and China value-added tax, the paper summarizes the defects and advantages of the latter, further expounding the implications for China value-added tax and its reform. The administration of value-added tax should strengthen the management of tax evasion and combine tax items and tax rates to reasonably adjust the economy so as to achieve the purpose of enhancing the enterprises＇ international competitiveness. The reform of value-added tax transformation should particularly solve the problems of duplicated taxation and optimizing the industrial structure. In the reform of replacing the business tax with a value-added tax, the function that the value-added tax can ＂avoid the duplicated taxation＂ should be adequately applied to improve the development of the tertiary industry. Furthermore, its function of adjusting the structure should also be used to promote the refined division of labor and specialized development of the tertiary industry as well as the integrated development of the tertiary industry and other industries. Additionally, its function of promoting international competitiveness should be exploited to improve the development of modern service industry.
作者
殷路长
YIN Lu-chang(The General Office, United Front Work Department of CPC Central Committee, Beijing 100800, China)
出处
《海南大学学报（人文社会科学版）》
CSSCI
2016年第5期49-53,共5页
Journal of Hainan University （Humanities & Social Sciences）
关键词
消费税
增值税
增值税转型改革
营改增
excise tax
value-added tax
reform of value-added tax transformation
replacing the business tax with a value-added tax
作者简介
殷路长（1966-），男，山西晋城人，中共中央统一战线工作部办公厅会计主管，主要从事行政事业单位财务审计管理和制度研究。
