出版年: 民93 研究生: 張國賢 Chang Kuo Hsien 論文名稱: 中國大陸租稅法制改革之研究—以增值稅制度為例 論文名稱: A Study of Tax Reform in China: The Case of Value-Added Tax 指導教授: 耿曙 席代麟 學位類別: 碩士 校院名稱: 銘傳大學 系所名稱: 社會科學院國家發展與兩岸關係碩士在職專班 學年度: 92 語文別: 中文 論文頁數: 215 關鍵字: 稅制改革 增值稅制度 生產型增值稅 消費型增值稅 [摘要] 摘 要 近十餘年來,由於經濟全球化風潮盛行,國內產業結構調整、投資環境惡化,以及中共加 強對台經貿政策的運作,例如提供租稅、用地等優惠措施,使得中國大陸成為台商赴外投 資的首要據點,目前大陸台商約有五十萬人,台商企業約有六萬八千家,為數眾多。因此 ,中共的各項租稅法制及其改革,尤受各業台商之關注與重視。 另根據中共「國家稅務總局」發布的最新稅收統計資料,2003年全國入庫稅款總額達人民 幣20,451億元(不含關稅及農業稅收),其中增值稅收 入7,341億元,成長17%,增收1,066 億元,占稅收比重約為40%,為財政收入之大宗,有其相當之重要性。惟增值稅自1993年中 共「國務院」訂頒「增值稅暫行條例」,及中共財政部訂頒「增值稅暫行條例實施細則」 以來,迄今實施已逾十年,未來中國大陸的租稅法制及增值稅制度是否隨著經濟全球化的 風潮而賡續調整改革,抑或循著大陸稅制的軌跡發展而變遷,其未來之改革趨向為何,這 正是作者試圖經由研究分析,尋求發現研究結論之目標。 本研究主要係探討中國大陸各時期的租稅法制改革,尤以增值稅制度之變遷為研究重點, 並探究其未來賡續改革發展之趨向。本論文之研究方法係以歸納與分析法為研究基礎,另 並根據研究假設製作訪談問卷,訪談對於大陸稅制有深入了解的權威人士,透過對大陸稅 制變革的觀察與研究,分析訪談研究的結果,建立客觀的論述,並與原先的歸納分析印證 。最後,提出結論與建議。 本篇論文的內容共分為七章。在第一章「緒論」中,首先述本篇論文的研究動機與目的 、研究方法與架構、研究範圍與限制。其次,於第二章對於租稅理論及經濟全球化與現代 稅制發展等理論作一探討與回顧。再次,於第三章中,對於中國大陸自1949年迄今,各個 不同經濟發展時期中租稅法制的變遷,就其各階段稅制改革的背景、歷程及主要內容加以 研究。繼而,於第四章中,專章研討中國大陸增值稅制度之沿革與現況,並與我國的加值 型營業稅作一大略的差異性比較分析。另於第五章探討經濟全球化與世界貿易組織對租稅 制度之影響。並在第六章對於當前大陸增值稅在施行上的若干問題,及將訪談結果進行彙 整研析。最後,在第七章提出研究的結論與建議。 本論文經由對學者專家、權威人士的深度訪談,輔以文獻分析,研究結果發現大陸增值稅 制度的未來改革有下列趨向:大陸增值稅制度將由生產型逐步向消費型過渡;擴大課徵範 圍,俾利貿易公平競爭;適度調降稅率,降低企業租稅負擔;改進出口退稅措施,減輕徵 納雙方成本;健全專用發票管理制度,減少稅務犯罪案件;加強稅務行政管理,俾與國際 規範接軌。未來,大陸增值稅制度並將配合國際經濟情勢的潮流發展,而賡續深化其稅制 改革。
[摘要] Abstract Globalization made China the world’s largest recipient of FDI. Investments poured in from all different countries; among them, Taiwan still came out in front. With “push” from insider (economic structural adjustment) and “pull ” from outside (China’ preferential policies), nowadays, there are about 68, 000 Taiwanese corporations or a half million businessmen doing business in the mainland. Since tax exemption is a central element in China’s preferential policies, it’s tax regime and reform measures are undoubtedly among the overriding concerns of those Taiwanese investors. Regarding China’s taxation system, the value-added tax (VAT) is one of the building blocks of the regime and thereby one of the main sources of government revenue. The regulations for VAT, such as “Value-Added Tax Provisional Statute” and “Value-Added Tax Provisional Statute Enforcement Regulation,” however, have long been criticized for being largely out-of- date: they have not ever been revised since 1993. Although a major revision is the consensus, no one is quite sure about how to adjust these regulations. The author of this study thus seeks to find whether and how China’s VAT tax system would be restructured in response to the challenges and opportunities of economic globalization. Combing documentary analyses, comparative studies and questionnaire interviewing on policy specialists and tax practitioners, the author reach following conclusions. First, China’s VAT tax would be gradually transformed from production-type to consumption-type VAT. Second, the tax base of VAT would also be broadened to provide a competitive investing environment for foreign and domestic businesses. Third, The tax rate of VAT would be reduced to lighten the tax burden on enterprises. Forth, tax-refund for exported goods would be restructured to simplify administrative procedures and reduce compliance costs. Fifth, the invoice system would be greatly improved so as to obstruct rampant tax frauds. Finally, tax administration would also be improved to match international standards. In sum, China’s VAT system would be significantly reformed following here pace entering the global economy.