摘要
定量评估提高增值税起征点的实施效果,对于构建促进小微企业发展的税费政策体系和发挥财税政策调节优势具有重要意义。本文基于中国小微企业调查(CMES)数据库,测算了增值税起征点调整后,受惠小微企业数量与税收优惠规模,并评估起征点调整对就业和经济发展的影响。研究发现,增值税起征点由月销售额3万元提到10万元,约有94.7%的小微企业不用缴纳增值税,即享受税收优惠政策的企业约为586.4万,税收优惠规模约为1590亿元。提高起征点新增就业284.05万人,相当于投入5.60万元增加一个就业,低于固定资产投资拉动就业的成本。进一步测算表明,新增就业人口将创造2287亿财富,是2018年GDP的0.25%。最后,起征点提高后,临界值附近税负不公平问题加剧,本文建议将增值税起征点改为免征额,这样约有346.09万小微企业获得优惠,税收优惠规模为1661亿。不仅会缓解起征点附近税负不公平问题,而且把月销售额大于10万的小微企业纳入减税体系,有利于完善小微企业普惠性税收减免政策。
Quantitative assessment to improve the implementation of the VAT threshold has great significance, both for constructing the tax policy system which promotes the development of small and micro enterprises and playing a fiscal and tax policy adjustment advantage. Based on the China Small and Micro Enterprise Survey(CMES) database, this paper estimates the number of small and micro enterprises and tax incentives after the adjustment of the VAT threshold,and evaluates the impact of the threshold adjustment on employment and economic development. The result shows that the VAT threshold increases from monthly sales of 30000 RMB to 100000 RMB, and about 94.7% of small and microenterprises do not have to pay VAT. That is, about 5.864 million enterprises enjoying tax preferential policies, involving 159 billion RMB tax preference. The increase of starting point adds 2840.5 thousand new jobs, equivalent to an investment of 56000 RMB to increase one employment, which is lower than the cost of fixed assets investment. Further researches show that the newly added employment will create 228.7 billion RMB of wealth, which is 0.25% of GDP in2018. Finally, after the threshold is raised, the problem of unfair tax burden near the critical value is intensified. It is recommended that the VAT threshold be changed to the exempted amount. About 3.619 million small and micro enterprises will receive preferential treatment, and the tax incentive scale will be 166.1 billion RMB. This not only eases the problem of fair taxation near the threshold, but also incorporates small and micro enterprises with monthly sales of more than 100000 RMB into the tax reduction system, which is conducive to improving the inclusive tax relief policy for small and micro enterprises.
作者
甘犁
秦芳
吴雨
Gan Li;Qin Fang;Wu Yu
出处
《管理世界》
CSSCI
北大核心
2019年第11期80-88,231,232,共11页
Journal of Management World
