A Study On The Choice Of Further Degenerate VAT Rate

In addition to the zero tax rate,China's VAT rate was only 17% and 13% before the reform.In order to avoid the increase of tax burden,the camp will increase the tax rate by two.With the end of the camp reform,China's applicable 13% tax rate is incorporated into 11%,China's VAT rate is from the fourth grade and the third grade,and the current three-grade VAT rate is not conducive to the effective allocation of resources,which will lead to different strategies in the same industry.Distorting fair competition in the market will result in an increase in taxation costs for tax authorities and an increase in taxpayer tax costs.In addition to the zero tax rate,the implementation of the two-rate tax rate is also the choice of most countries in the world.To actively participate in international tax competition,the tax rate should also be reduced to two.Although the single tax rate can best reflect the tax neutral principle,its collection and management is more simple and convenient,but it is not conducive to the tax adjustment income distribution function,such as the need to levy low taxes on daily necessities,and for some products with positive externalities.Or the industry should also set its tax rate to a lower level,which can guide the healthy development of beneficial products or some industries.Therefore,this paper studies two sets of VAT rates suitable for China's current structural tax cuts.In the industry choices applicable to the two tax rates,based on the input and output tables of 42 industries in China in 2012,considering the value-added The improvement of the tax deduction chain and the tax rate standards applicable to the current industry are divided into industries with standard tax rates and low tax rates.In terms of tax rate selection,taking into account the value of the current tax rate in China,the standard tax rate is set between 10% and 16%,based on the tax rate structure of the OECD countries and the countries in the Asia-Pacific region,as well as the value of the standard tax rate and the low tax rate.The tax rate is set between 6% and 9%.The two tax rates are divided into 28 combinations to measure the simulated VAT amount for each combination,and the simulated tax amount for each combination and the VAT and business tax revenue for the year of 2012 are calculated.The difference between the total amount and the domestic value-added tax and the total business tax from 2010 to 2017 accounted for the proportion of the tax revenue,fiscal revenue and GDP in the current year and the downward trend.The range of VAT tax that can be reduced in China at present is calculated.From the selection of six tax rate combinations suitable for China's current stage,in order to ensure the smooth progress of the reform and not increase the tax burden level of the two industries,the two tax rate combinations are removed from the two,and according to the relationship between tax reduction and economic growth,through the 2000-The regression analysis of per capita disposable income and per capita consumption expenditure in 2017,obtained the marginal propensity to consume,and then calculated the tax multiplier,and calculated the remaining four schemes.The increase in gross domestic product due to tax cuts.Taking into account the need to balance the tax burden between industries and reduce the difficulty of reform,the six types of VAT rate combinations that are most suitable for China's current economic and social development are selected from the six options,namely the(13,6,3)tax rate combination.The research methods used in this paper are literature review method,analog measurement algorithm,comparative analysis method,etc.This paper is divided into five parts.The first part is to understand the current situation of VAT rate in China and the background of research on VAT third file and two files.Summarize the research significance of the third and second grades of VAT,and learn the conclusions and conclusions of the domestic and foreign scholars on the structure of VAT rate and degeneracy,and put forward the research content and methods,and put forward the innovations and deficiencies of this paper.The second part discusses some related theories of VAT depreciation,expounds the historical changes of China's VAT rate,the disadvantages of China's current three-value VAT rate and the advantages of two VAT,and the tax multiplier theory.The third part summarizes the foreign VAT tax structure experience,including the OECD country VAT rate structure and the VAT rate of APEC countries and regions.The fourth part elaborates the idea of the depreciation of the VAT rate and the construction of the model.The tax rate is simplified and the scope of the two tax rates is introduced,and the specific industries are divided into two tax rates.In the section of empirical analysis,we first introduce the selection of sample data,then simulate the calculation of 28 schemes,and then select four schemes from 28 tax rate combinations based on structural tax reduction,and then calculate four degenerate schemes.The economic growth effect,in the end,comprehensively considers the structural tax reduction target,the economic growth effect,the maintenance of the industry tax burden fairness,and the difficulty in the actual implementation,select the most appropriate tax rate.In the fifth part,based on the calculation results,the optimal tax rate degeneracy scheme is proposed,and the ideas of relevant research are summarized and some policy recommendations are put forward.