摘要
增值税在一国存在非正式部门时能否继续保持贸易中性是备受争议的问题。纵观十多年增值税贸易效应研究的进展,增值税贸易相对中性的主流理念依然具有影响力。利用28个国家1970-2007年的面板数据,可对增值税的贸易效应进行经验分析。研究表明,增值税短期会对贸易产生促进作用,而长期仍呈现出贸易相对中性;非正式部门因素在短期内会阻碍贸易发展,而长期则不会改变增值税贸易相对中性的趋势。因此,我国应根据增值税的特点,在扩大增值税征收范围的同时,继续完善相应的税收征管制度,并努力减少非正式部门对我国经济与贸易的扭曲作用。
Whether VAT can remain trade - neutral in a country where there is the informal sector has been an issue of much controversy. This paper reviews studies of the effect of VAT on trading in the past ten - plus years and concludes that the mainstream theory of VAT being trade - neutral is still influential. Our study is based on panel data from 28 countries from 1970 to 2007 and looks into the effect of VAT on trade. The results show that VAT stimulates international trade in the short run but in the long run it can still remain trade - neutral and that the informal sector stunts foreign trade in the short run but in the long run it will not change the trend of VAT going trade - neutral. It is suggested that China should enlarge the scope of VAT collection according to the characteristics of VAT arid make continuing efforts to improve its system of taxation and minimize the distorting effect which the informal sector may have on its economy and trade.
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2011年第2期42-51,共10页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
关键词
增值税
贸易效应
关税
非正式部门
贸易相对中性
VAT, effect on trade, tariffs, informal sector, relative trade - neutrality
