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    營改增促進稅制更加公平

    2017-10-23 10:30:16

    在市場經濟中,稅收是為全社會提供公共產品和公共服務的對價,就像實現消費要有收入保障,獲取利潤必須承擔成本一樣,人們對稅收的必要性早已達成共識。但是,對于稅制優劣的判斷,卻見仁見智,爭論不休。筆者認為,判斷稅制優劣的核心標準之一,就是其公平性。總的來看,所謂稅制公平就是要一視同仁和量能課征,也即橫向公平和縱向公平。

    牽一發而動全身的營改增試點改革,是一項為公平和統一稅制,發揮財政支撐和保障作用,助推國家治理體系現代化的宏大改革。

    一、營改增促進稅制橫向公平和產業升級

    營改增消除了“營增并存”二元稅制,實現了貨物勞務稅制的科學、統一。它優化簡化了稅制,打通了增值稅抵扣鏈條,增強了稅收中性,消除了重復征稅,實現了稅制的橫向公平,也促使企業加強規范管理,促進公平競爭。

    營改增使得產業間交融更加順暢,有利于制造業和服務業協同發展。它有效促進了創業創新,拉長了產業鏈,擴大了產業分工,催生了大量新業態、新商業模式,促進了產業結構優化,增強了發展后勁。

    實施5年多來,營改增紅利逐漸釋放。在經濟增速整體放緩情況下,我國第三產業占GDP的比重從2012年的44.6%,增長到2016年的51.6%。據國家稅務總局統計,截至2017年7月底,我國生活服務業、建筑業、房地產業、金融業等四大行業納稅人比改革前增加207萬戶。前期試點的“3+7”行業2017年月均增加11.2萬戶,其中專業技術服務業、信息技術服務業和研發技術服務業納稅人戶數的增加最為顯著。

    營改增使企業購進服務的進項稅得以抵扣,帶動了企業購買服務的增長,發展了服務業,提升了制造業。從制造業企業購進服務的金額來看,2017年前8個月,全國制造業企業購進服務金額同比增長37.6%,同時制造業實現銷售額同比增長21.9%。其中,高技術制造業購進的服務金額同比增長54.1%,占制造業購進服務金額的比重達17.3%。這說明營改增促進了制造業與服務業的融合發展,提高了市場效率,減少了市場扭曲,提升了制造業水平,實現了多贏。

    二、營改增實現稅負只減不增,推動稅制縱向公平

    5年來,營改增試點改革共為納稅人減負1.7萬億元,實現了所有試點行業稅負只減不增,也帶動了稅基擴大和就業增加。營改增實施以來,98%左右的試點納稅人實現了稅負下降或持平,越來越多的納稅人享受到改革帶來的減稅紅利,總體減稅規模越來越大。中國財政科學研究院發布的“營改增試點改革”第三方評估報告也顯示,5年多來,營改增以改革促減稅,擴圍、轉型和稅制轉換多渠道實現減稅目標,試點納稅人與原增值稅納稅人全面受益。

    營改增實現了稅制橫向公平,對銷售商品和服務一視同仁地適用相同稅制。但是,由于不同納稅人所從事的行業和規模等因素影響,事實上也存在一些稅負差異。比如,有些勞動密集型和科技型中小企業,因人工成本占比較高,原材料等一次性投入占比偏低等因素,導致無法實現充分抵扣而出現稅負波動。為了適應經濟新常態,推進供給側結構性改革,保持經濟健康發展、促進就業,同時消除因行業、規模等因素而引起的稅負差異,大量稅收優惠政策相繼出臺,特別是關于高新技術企業、中小企業和小型微利企業的各類稅收優惠政策待續發力,大力助推營改增,促進了稅制的縱向公平。

    同時,營改增后,還有一些企業短期內不能適應新稅制要求,也會出現稅負的波動。但是,這正是營改增的題中應有之義,即由此倒逼企業加強自身的規范化經營和提高管理與核算水平。

      三、營改增仍然在路上

    上世紀中葉,法國等歐洲國家率先引入增值稅,由此邁向經濟轉型時代。如今,處在轉型關口的中國,正通過營改增開啟大國稅制新時代。

    當前,營改增仍需要解決一些突出的問題:適當整合試點期間臨時出臺的過渡性優惠政策,健全增值稅抵扣鏈條,解決部分行業和小微企業稅收抵扣不足問題;盡快啟動有關法規改廢工作,完善增值稅標準稅率,適時將目前的稅率進一步簡并等。

    總之,營改增并非僅僅出于直接減稅目的的權宜之計,它更是完善稅制,降低制度性交易成本,激發市場活力和促進公平競爭的重要舉措,也是推進中央與地方事權和支出責任相統一的財政體制改革的重要一環。只要堅定不移地將營改增進行到底,改革紅利的效果將更大、更持久、更寬廣。

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