论增值税的公平性【摘要】 1994 年我国从市场经济的要求出发进行税制改革，依据国际惯例建立现下实行的增值税法，增值税对本国企业参与国际竞争以及保护本国经济都有着重要的作用，同时对征管的严密性、收入的有效性以及税负的公平性都有着调节作用，随着我国经济的持续快速发展，对于增值税的深入了解将十分必要，所以笔者从增值税的特点出发，提出增值税相关概念，接着分别从生产领域、外贸领域、流通领域、生产领域以及税率设置角度来分析我国现有的增值税，生产领域增值税的公平性主要体现在企业及产品上，外贸领域增值税的公平性体现在出口退税制毒以及进口产品方面，流通领域和生产领域增值税纳入同一税率之下对商业企业和工业企业有着重要的作用，另外，从税率设置角度，也可以看出增值税的公平性，通过对增值税各方面的分析，以期进一步对税收的分配关系进行梳理，这对于改善纳税人和税务机关的关系有着一定的推进作用。【关键词】增值税；税制；公平性On the Fairness of Value Added Tax【Abstract】 From 1994, our market economy requires tax reform, the establishment holds many lessons for the implementation of VAT law in accordance with international practice, the value-added tax on domestic enterprises to participate in international competition and to protect their economy has an important role, while the collection of rigor, income effectiveness and fairness of the tax burden have a regulatory role, along with the sustained and rapid development of China's economy, for in-depth understanding of VAT will be very necessary, so I starting from the characteristics of VAT, VAT-related concepts presented, respectively, from then production, foreign trade, circulation, production areas and to set the tax rate perspective of our existing VAT, wrapped around the body in the field of VAT mainly on the fairness of the companies and products in foreign trade in the field of VAT fairness embodied in exports rebates drug manufacturing and import products, circulation and production...
