增值税扩围简析

长期以来，我国实行增值税与营业税并存的税制制度，这种税制制度一度适应了我国社会经济发展的需要。但随着市场经济的发展和经济结构的转变，增值税与营业税并存导致第三产业重复征税的问题突出，而且劳务的出口不能实现零税率，不利于其发展壮大和贸易结构的优化升级。同时，两税并存征税范围难以界定，造成征收管理的混乱，易发生偷漏税行为。因此，为了达到平均税负，体现公平与效率，完善税制和简化税收征收的难度等目的，我国进行增值税扩围改革。本文先从分析增值税扩围的目的和必要性出发，具体分析增值税扩围的影响和目前试点地区的增值税扩围情况，重点探讨增值税扩围的具体措施，最后，提出目前增值税扩围改革应注意的问题。

关键词   增值税；营业税；扩围改革
Abstract
For a long time，China has implemented the coexistence of value added tax and sales tax system，which met the requirement of Chinese economic development．However，as the transformation of market economy and economic structures，the coexistence of value added tax and sales tax causes many problems on the third industry．For example，the double taxation problem，heavy taxation，labor export without zero rating and so on．It will benefit neither the growth of the third industry nor the optimization and promotion in the structure of export trade．On the same time，the coexistence of value added tax and sales tax is hard to make a clear boundary，which disorders the administration of tax collection as well as occurs the tax evasion easily．In order to achieve the average revenue, to show the tax equity and efficiency as well as to simplify the complexity of tax collection，China is reforming the expanding scope of the value added tax．First，this thesis starts with the purpose and necessity of the expanding scope of the value added tax．Second，it analyse the influence of the expanding scope of the value added tax concretely and tells us the situation of the pilot areas currently．Last but not least，this thesis analyse the specific measures of the expanding scope of the value added tax, and then point out what relevant questions we should take care about．

Key Words   Value-added tax   Sales tax   Reform of expending scope of the value added tax

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