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    Title: 中國大陸增值稅變動對財政收入影響之研究
    Other Titles: The study of the influences on the financial income rising from the transformation of value-added tax in Mainland China
    Authors: 張又仁;Chang, Yow-ren
    Contributors: 淡江大學中國大陸研究所碩士班
    郭建中;Guo, Jiann-jong
    Keywords: 增值稅;財政收入;value-added tax(VAT);financial income
    Date: 2006
    Issue Date: 2010-01-10 23:22:07 (UTC+8)
    Abstract: 2003年10月底,中國大陸頒布《實施東北地區等老工業基地振興戰略的若干意見》,提出在東北優先推行從生產型增值稅向消費型增值稅轉型的改革。到2004年7月1日,中國大陸財政部、國家稅務總局下發財稅〔2004〕156號通知,頒布《東北地區擴大增值稅抵扣範圍若干問題的規定》,歷經將近一年的時間,醞釀已久的稅制改革在東北地區才算真正啟動,也才真正顯露出中國大陸對增值稅進行改革的決心。
    在中國大陸現行稅收制度中,以流轉稅類稅收為財政收入的主體,包括增值稅、消費稅、營業稅、關稅,僅這四項稅收的收入在近五年來均佔中國大陸稅收總額高達五成以上,而增值稅在流轉稅額中所佔的比例都超過60%,就以中國大陸2003年稅收為例,稅收總額為人民幣20017.31億元,其中增值稅收入就高達人民幣7236.54億元,約佔總稅收收入的36.15%。而增值稅的重要性亦可由其在稅收所佔的比重當中看出端倪。
    本論文之研究目的,是希望藉由本研究了解中國大陸增值稅變動對財政收入的影響,並就下列幾方面做探討:
    一、分析目前中國大陸增值稅對於中國財政之角色及重要性,以及對於未來中國大陸在增值稅稅制改革上的影響。
    二、分析增值稅變動在固定資產增加量可以扣抵之情況下對財政收入增減的可能影響。
    三、對未來增值稅的改革幾種可能的方向。
    本論文分析增值稅變動對財政收入的影響,並探討未來改革之方向:
    一、逐步擴大增值稅範圍以及改善一般納稅人與小規模納稅人的認定方式。
    二、由生產型增值稅轉型至消費型增值稅。
    三、開徵新稅種。
    四、改善出口退稅制度。
    五、財政分配上的改革以及實施全面的增值稅管理。
    China had published “Some Opinions of Implementation of The Strategy to Promote Northeast Old Industrial Base” in the end of October 2003, focusing on promoting the change of value-added tax from productive to consumptive in the northeast of China. The National Tax Bureau and the Ministry of Finance had released the “No. 156 Notice of Tax” on July 1, 2004, publishing “The Provisional Measures for Enlarging The Range of Accounted Tax Base of Value-added Tax in The Northeast of China”. In terms of the above 2 measures, China shows the determination of transforming its system of the value-added tax.
    According to the tax institution in China, the main body of the financial income is composed by the turnover tax income including the value-added tax, excise, business tax, and tariffs. Four types of tax have occupied averagely over 50% of China all tax income in the last five years. Take value-added tax as an example; its total income occupies over 60% of all turnover tax income. From the perspective of total China tax income in 2003, the amount was RMB 2002.7 billion. The total income of value-added tax occupied over 36.15% of its total tax income. The amount was almost 724 billion. Thus, we can tell the importance of the value-added tax from all major types of tax in China.
    The research purposes of this thesis can be mainly divided into three parts:
    1. To analyze the importance of value-added tax and its influence on China tax transformation.
    2. To analyze the possible influences of the change of value-added tax on financial income under the condition of the deductible increase amount of fixed assets.
    3. To analyze several ways of the future transformation of value-added tax in China including…

    a.To gradually expand the scope of value-added tax and improve its ways paying the taxes.
    b.To change from the productive valued-added tax to consumptive one.
    c.To collect new types of tax.
    d.To improve the system of “Export Rebates”.
    e.To implement the entire management of value-added tax and the transformation of the financial allocation.
    Appears in Collections:[中國大陸研究所] 學位論文

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