摘要
我国现行增值税简易计税制度按征收率计算抵扣进项税额的规定,使一般纳税人进项税额抵扣不充分,重复征税问题未能彻底根除。为此需要厘清增值税税率和征收率、一般计税方法和简易计税方法的本质关系,实行“按照征收率计税、按照适用税率开具发票”的新型简易计税进项税额抵扣机制。建议从以下方面进行改革与完善:将简易计税制度作为长期的税收制度;允许简易计税纳税人按照适用税率开具增值税发票;改革简易计税方法下不含税价格换算方式;统筹调整小规模纳税人增值税优惠政策;适当降低现行增值税征收率水平;未抵扣进项税额不得计入成本费用。
China's current simplified VAT calculation system stipulates that the input tax amount is calculated according to the collection rate,which makes the general taxpayers'input tax amount deduction insufficient,and the problem of double taxation has not been completely solved.To address this,it is essential to clarify the essential relationship between the VAT tax rate and the collection rate,the general tax calculation method and the simplified tax calculation method.This paper proposes implementing a new simplified tax calculation input tax deduction mechanism of"taxing according to the collection rate and issuing invoices according to the applicable tax rate".The study recommends the following reforms:institutionalizing the simplified calculation system as a long-term tax arrangement;permitting taxpayers under the simplified method to issue VAT invoices at the applicable tax rate;revising the tax-exclusive price conversion method under the simplified calculation approach;coordinating adjustments to VAT preferential policies for small-scale taxpayers;appropriately reducing the current deemed levy rates;disallowing non-deductible input tax from being recorded as cost or expense items.
作者
赵可明
ZHAO Ke-ming(Weifang Taxation Bureau,State Administration of Taxation,Weifang261061,China)
出处
《税务与经济》
北大核心
2025年第4期36-44,共9页
Taxation and Economy
关键词
增值税
简易计税
税率
征收率
扣税规则
Value-Added Tax
Simplified Tax Calculation
Tax Rate
Collection Rate
Deduction Rules
作者简介
赵可明,男,国家税务总局潍坊市税务局中级经济师。
