增值税抵扣制度:发达国家主要做法及对我国的启示
发布时间：2019-08-16 18:23
【摘要】：2016年是我国全面实施"营改增"的开局之年,而增值税制度的核心在于抵扣机制。就OECD国家不得进项抵扣的制度与征管特点而言,可主要概括为例外条款、部分抵扣和多税联动三个方面。分析表明:由于税制模式选择和征管能力限制,即使是较早实行增值税的发达国家也难以做到"应抵尽抵",反映了增值税抵扣制度在具体实践中的"有限性";全面实施"营改增"将加大我国增值税抵扣制度的政策设计和征收管理难度。应借鉴OECD国家建立"限制抵扣清单"制度,同时引入企业所得税对业务招待费列支的"打折"扣除方法,以完善我国的增值税抵扣制度。
[Abstract]:2016 is the beginning year of the full implementation of "camp reform and increase" in China, and the core of value-added tax system lies in the deduction mechanism. As far as the system and collection and management characteristics of non-entry deduction in OECD country are concerned, it can be summarized as three aspects: exception clause, partial deduction and multi-tax linkage. The analysis shows that because of the choice of tax system mode and the limitation of collection and management ability, even the developed countries that carry out value-added tax earlier are difficult to "offset", reflecting the "limitation" of value-added tax deduction system in concrete practice, and the comprehensive implementation of "camp reform and increase" will make it more difficult to design and collect VAT deduction system in our country. We should draw lessons from OECD countries to establish the "restricted deduction list" system, and introduce the "discount" deduction method of enterprise income tax to the business hospitality expenses, so as to perfect the VAT deduction system in our country.
【作者单位】： 清华大学公共管理学院;中央财经大学税务学院;格拉斯哥大学亚当.斯密商学院;
【分类号】：F811.4
[Abstract]:2016 is the beginning year of the full implementation of "camp reform and increase" in China, and the core of value-added tax system lies in the deduction mechanism. As far as the system and collection and management characteristics of non-entry deduction in OECD country are concerned, it can be summarized as three aspects: exception clause, partial deduction and multi-tax linkage. The analysis shows that because of the choice of tax system mode and the limitation of collection and management ability, even the developed countries that carry out value-added tax earlier are difficult to "offset", reflecting the "limitation" of value-added tax deduction system in concrete practice, and the comprehensive implementation of "camp reform and increase" will make it more difficult to design and collect VAT deduction system in our country. We should draw lessons from OECD countries to establish the "restricted deduction list" system, and introduce the "discount" deduction method of enterprise income tax to the business hospitality expenses, so as to perfect the VAT deduction system in our country.
【作者单位】： 清华大学公共管理学院;中央财经大学税务学院;格拉斯哥大学亚当.斯密商学院;
【分类号】：F811.4
【参考文献】
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