中国营改增的制度供求分析

发布时间：2018-01-22 19:16

本文关键词： 营改增新制度经济学制度供求制度变迁　出处：《经济问题探索》2017年12期 　论文类型：期刊论文

【摘要】：营改增是近30年来中国最宏大的税收改革和近年来世界税制改革的"样本",其成功实施标志着中国完成了现代增值税制度变迁。本文阐述并运用新制度经济学的制度供求理论和分析框架,研究分析了中国增值税改革的制度供求因素,揭示了其内在的制度变迁规律。本文认为,"宪法秩序"、现有增值税改革知识积累、决策层的社会公共利益以及行为者渴望获得外部利益等因素为中国营改增提供了强大的制度供给愿意和能力;纳税人具备了表达自己偏好和利益的能力以及技术发展等因素则增加了对营改增制度变迁的需求。
[Abstract]:Business reform is the largest tax reform in China in the past 30 years and the "model" of the world tax reform in recent years. The successful implementation of VAT indicates that China has completed the transition of modern VAT system. This paper expounds and analyzes the institutional supply and demand factors of VAT reform in China by using the institutional supply and demand theory and analytical framework of the new institutional economics. This article points out that "constitutional order", the existing VAT reform knowledge accumulation. The factors such as the social public interests of the decision-making level and the actors' desire to obtain the external benefits have provided a strong institutional supply of willingness and ability for the reform of the Chinese battalion. Taxpayers have the ability to express their preferences and interests, as well as technological development and other factors to increase the demand for institutional changes.
【作者单位】：国家税务总局;
【分类号】：F812.42
【正文快照】： 一、研究背景增值税制度是一国税收制度的重要组成部分,是财政收入的重要来源。增值税制度最初起源于1918年德国的隆西蒙斯和美国的亚当斯的学说,二十世纪六十年代初真正受到欧洲各国政府广泛重视。1954年法国首次确立并开征增值税,由于增值税征税范围广泛,道道征税又不重复征

【相似文献】