适当弱化中国增值税累退性的构想

采用2007年全国城镇居民家庭平均每人全年消费性支出与收入数据,对中国增值税的累退性和累退程度进行实证分析。结果显示,我国增值税具有累退性,但累退程度不大。认为适用名义比例税率、增值税率高和税基较窄是现行增值税累退性的制度性成因,通过设置零税率,降低增值税率,扩大增值税税基,实行＂销售税负抵免制度＂,以及其他一些弱化优惠税率累退性的技术手段,能够优化当前增值税制度,在一定程度上弱化其累退性。

Idea of Properly Weakening Regressive Nature of Value-added Tax of China

The regressive nature and degree of regression of the value-added tax of China were analyzed,adopting the data of the average household consumption expenditure per person and income throughout the year 2007 of national urban residents.The result shows that the value-added tax of China is regressive.The reasons of that were analyzed.Suggestions to improve China s value-added tax system and weaken the level of regressive nature were proposed.