發(fā)布時間：2019-08-16 18:23

【摘要】：2016年是我國全面實施"營改增"的開局之年,而增值稅制度的核心在于抵扣機制。就OECD國家不得進項抵扣的制度與征管特點而言,可主要概括為例外條款、部分抵扣和多稅聯(lián)動三個方面。分析表明:由于稅制模式選擇和征管能力限制,即使是較早實行增值稅的發(fā)達(dá)國家也難以做到"應(yīng)抵盡抵",反映了增值稅抵扣制度在具體實踐中的"有限性";全面實施"營改增"將加大我國增值稅抵扣制度的政策設(shè)計和征收管理難度。應(yīng)借鑒OECD國家建立"限制抵扣清單"制度,同時引入企業(yè)所得稅對業(yè)務(wù)招待費列支的"打折"扣除方法,以完善我國的增值稅抵扣制度。
[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.
【作者單位】： 清華大學(xué)公共管理學(xué)院;中央財經(jīng)大學(xué)稅務(wù)學(xué)院;格拉斯哥大學(xué)亞當(dāng).斯密商學(xué)院;
【分類號】：F811.4

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