The Choice Of VAT Taxpayers In Small And Micro Enterprises:Impact Mechanism And Empirical Test

The current value-added tax system in China divides VAT taxpayers into general taxpayers and small-scale taxpayers according to the two criteria of annual sales volume and accounting level,and adopts different taxation methods for the two types of taxpayers.For general taxpayers,the system of tax deduction by special VAT invoices shall be implemented,while for small-scale taxpayers,a simple method of tax collection shall be adopted.Tax payable shall be calculated according to the collection rate,and no input tax shall be deducted.The purpose of classifying VAT taxpayers is to cooperate with the safe use and management of special VAT invoices,and to help tax authorities strengthen the management of key tax sources.But different VAT taxpayer will also affect the tax burden of enterprises and even the production and operation mode of enterprises.Therefore,from a rational point of view,small and micro enterprises will select from the two types of taxpayer according to actual needs,and choose the most suitable taxpayer in order to maximize the interests of enterprises.Based on the influence of different taxpayer on the value-added tax burden and the division effect of VAT,this paper judges how small and micro enterprises choose between the two types of taxpayers.In the analysis of the impact mechanism of enterprise value-added tax burden,this paper mainly starts with the organic composition of enterprise cost,the ability to transfer enterprise tax burden,the gross profit rate of enterprise sales and the type of VAT taxpayers of upstream and downstream enterprises;while analyzing the impact mechanism of VAT division effect,this paper mainly starts with the degree of industry interconnection of upstream and downstream enterprises and the position of the enterprise in the industrial chain.Finally,the author summarizes four situations that small and micro enterprises may face when choosing the VAT taxpayer,and judges how enterprises choose between the two types of taxpayers.At the same time,taking the change of the small-scale taxpayer standard in 2009 as the policy entry point,this paper establishes a DID model,verifies whether there are some small and micro enterprises continues to retain the small-scale taxpayer qualification by means of enterprise splitting,according to the change of the number of newly-opened enterprises in the VAT industry before and after the implementation of the policy.And empirically test how enterprises choose from the two types of taxpayers:which enterprises tend to become general taxpayers and which enterprises tend to become small-scale taxpayers.The empirical results show that after the small-scale taxpayer standard changes in 2009,the number of new start-ups in wholesale and retail industries has increased significantly,while the number of new start-ups in other VAT industries has not increased significantly.It shows that wholesale and retail businesses are more willing to retain the qualifications of small-scale taxpayers,and are more likely to be re-identified as small-scale taxpayers through enterprise splitting to reduce the tax burden of enterprises,while other VAT industries are less motivated to convert small-scale taxpayers through enterprise splitting.Finally,the author puts forward some policy suggestions to promote the healthy development of small and micro enterprises from the perspective of improving the value-added tax system.