The Study On The Improvement Of VAT Rate In China

This paper studies the design of VAT tax rate in our country.VAT is the most important tax on goods and services in China,and it is also an important part of the tax system in China.In recent years,the reform of China's fiscal and taxation system has opened a new chapter.According to the new round of tax reform arrangements,deepening the reform of the tax system,it is necessary to constantly optimize the structure of the tax system,and further improve the function of tax revenue.For the further reform of value-added tax,adjusting the scope of VAT and setting a reasonable tax rate becomes an important topic of tax reform.Value added tax has the function of realizing tax neutrality and embodying macro economic policy.The setting of value-added tax rate is related to the effect of value-added tax policy,so whether we can fully realize the function of value-added tax depends largely on whether the tax rate is reasonable or not.This paper introduces the relevant theories of economics,and then provides a theoretical basis for the analysis of the economic effects of different value-added tax rates after defining the function of value-added tax rates.The system research of the current VAT rate of historical evolution and present basic settings,and the analysis of advantages and disadvantages,a detailed demonstration of the present value-added tax problems,and put forward the necessity of the optimization of China's value-added tax.By studying the setting up of VAT in foreign countries,this paper summarizes the Enlightenment of foreign value-added tax rate to China,and then puts forward the conception of optimizing the VAT tax rate in China.After determining the principles and basic goals of our design,we boldly put forward three design proposals,and use the data to carry out empirical analysis,draw conclusions and make corresponding policy recommendations accordingly.This article is divided into five parts.The first part describes the writing background and significance of this article,literature review at home and abroad,the writing ideas and research methods,the innovation and shortcomings of this article.The second part studies the theoretical basis of VAT tax rate design.Firstly,the VAT rate is defined,and the scope of this study has defined the function analysis of the VAT rate on this basis;secondly introduce the economic effects of VAT tax rate setting,including micro economic effects generated by the mechanism of VAT rate influence to the economic effect and the VAT rate set and macro economic effect,design as the value-added tax rate to do the theoretical groundwork.The third part is the evaluation of China's current VAT rate setting.Firstly,this paper analyzes the historical evolution process and reasons of China's VAT rate setting.Secondly,the current situation of China's VAT rate is analyzed.Thirdly,the advantages and existing problems of the current VAT rate are discussed in detail.Finally,it proves the necessity of adjusting the current VAT rate in China.The fourth part studies the setting up of value-added tax rate in most foreign countries,and uses the advanced experience of other countries for reference.The main analysis of the most countries in the world,EU Member States and the Asia Pacific Economic Cooperation(APEC),and then separately from the two aspects of the high rate of value-added tax,value-added tax structure are analyzed through a series of data and comparison,the VAT rate set by all countries to China,for me in the design of the VAT rate provides experience for design.The fifth part is to optimize the design of VAT tax rate in our country.First of all,through the function before,to determine the optimization of China's value-added tax principle and basic objectives;secondly,construct three specific schemes to optimize China's value-added tax rate structure,respectively.One file high rate of 15%+ a low tax rate of 7%,plan 21 file 13%+ a high tax low tax rate of 6%three,a single rate of 11%,and the use of the input-output table of three schemes to carry out empirical analysis;through detailed calculation,the most suitable for China's supply side reforms demand plan.Finally,the paper puts forward some policy suggestions to optimize the structure of value-added tax rate in China.