增值税有效税率、效率损失与税率简化：理论与模拟
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| Title | Effective Tax Rates of VAT, Efficiency Loss and Simplifying the Structure of Tax Rates: Theory and Simulation
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| 作者 | 沈玉平 陈卓恒 陈芳敏 |
| Author | Shen Yuping , Chen Zhuoheng and Chen Fangmin |
| 作者单位 | 浙江财经大学财政税务学院；中国社会科学院研究生院 |
| Organization | School of Public Finance and Taxation, Zhejiang University of Finance and Economics;Taxation, Graduate School of Chinese Academy Social Sciences |
| 作者Email | syp830new@163.com；chenzh17@foxmail.com；cfm.chen@foxmail.com |
| 中文关键词 | 后“营改增” 有效税率 效率损失 税率简化 投入产出表 |
| Key Words | After Entering the Era of "Replacing Business Tax with Value-added Tax(VAT)"; Effective Tax Rate; Efficiency Loss; Simplifying the Structure of Tax Rates; Input-output Table |
| 内容提要 | 增值税差别税率会改变产品和生产要素的相对价格，造成企业和行业有效税率的差异，进而扭曲企业和消费者的行为，引发资源配置效率损失。本文试图建立一个统一的框架，结合后“营改增”时代的增值税税率结构特点，在考虑税负转嫁的基础上，估算行业间的有效税率及其差异，研究由增值税差别税率引起的资源配置效率损失。进一步地，利用模型和42部门投入产出表进行测算发现：（1）后“营改增”时代产品部门名义有效税率差异较大，适用不同档次税率的产品部门名义有效税率呈现显著的差异性；（2）税负转嫁机制在行业间实际有效税率的差异和资源配置扭曲上起到一定调节作用；（3）由行业间增值税实际有效税率差异导致的全要素生产率损失达0.534%。简化税率是实现增值税中性的重要目标，从减少资源配置效率损失出发，短期内宜设计“一档基础税率+一档优惠税率”的组合税率，长期来看确立12%左右的统一比例税率具有必要性和可行性。 |
| Abstract | The differential tax rates of VAT will change the relative prices of products and factors of production, distort the behavior of enterprises and consumers, cause the differences of effective tax rates between enterprises and industries, and then lead to the efficiency loss of resource allocation. This paper tries to establish a unified framework, which combined with value-added tax rate structure and the tax shifting after entering the era of "replacing business tax with value-added tax(VAT)", estimate the effective tax rates and their differences among industries, and study the efficiency loss of resource allocation caused by the differential tax rates of VAT. Further, using the theory model and the input-output table of 42 sectors to calculate: (1) The effective tax rates of the product sectors are quite different and there are significant differences in the effective tax rates for the product sectors with different grades after entering the era of "replacing business tax with value-added tax(VAT)"; (2) The mechanism of tax shifting between the industry plays a certain role on the differences of actual effective tax rates and resource allocation distortions and (3) the total factor productivity loss of the differences of VAT effective tax rates caused by the inter industry up to 0.534%. From the view of reducing efficiency loss of resource allocation, simplifying the structure of value-added tax rates is an important goal to achieve VAT neutral. In the short term, it should be designed a combination of tax rates as "a standard rate + a reduced rate". In the long term, it is necessary and feasible to establish a uniformed value-added tax rate of about 12%. |
| 文章编号 | WP1372 |
| 登载时间 | 2019-05-21 |
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