美国消费税与我国增值税的比较及启示

发布时间：2018-03-31 05:35

本文选题：消费税　切入点：增值税　出处：《海南大学学报(人文社会科学版)》2016年05期

【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。
[Abstract]:The consumption tax in the United States is to levy a certain proportion of the tax on the final sales of the product, while the value-added tax in our country imposes a certain proportion on the value-added amount of each production link of the product. The two functions are similar, under certain conditions,The two taxes should be equal.By comparing the consumption tax of the United States with the value added tax of our country, the paper sums up the shortcomings and advantages of the value added tax in our country, and then points out that the turnover tax with the main body of the value added tax in our country is in line with the national conditions, and the reform of the transformation of the value added tax and the reform of theIn the management of VAT, we should strengthen the management of evading tax, adjust and control the economy reasonably through the combination of tax items and tax rates in order to enhance the international competitiveness of enterprises.In the reform of VAT, the problem of double taxation and optimizing industrial structure should be solved.In order to promote the development of the tertiary industry, we should make full use of the function of "avoiding repeated taxation" of value-added tax, and fully utilize the function of adjusting the structure of value-added tax to promote the development of division of labor and specialization of the third industry.Promote the integration of tertiary industry and other industries, fully utilize value-added tax to enhance international competitiveness, and promote the development of modern service industry.
【作者单位】：中共中央统一战线工作部办公厅;
【分类号】：F812.42;F817.12

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