增值税起征点调整的经济效应与政策走向
|
摘要
增值税长期以来是我国的第一大税种,也是我国流转税中的主力税种,无论是对于我国政府财力的保障,还是对于经济贸易的正常有序进行,都起到了至关重要的作用。2011年11月1日,增值税起征点上调的政策正正式实施,使得起征点问题成为社会关注的焦点。增值税起征点面向个人,是国家对个体税收优惠的一项措施。本次起征点的上调是在金融危机背景下我国个体经济和小微企业经营受到重大不利影响的背景下实施的,目的在于为个体经济减轻税收负担,落实国务院支持个体经济发展的要求。但由于政策导向不够明确,以及人们对税法认识不够深刻,很多人误认为这项措施的受益者是小微企业。但实际上,政策真正的落脚点是个体税收,即广大的个体工商户,个体经营者。本文在第一部分澄清了这一认识误区。尽管起征点在纷繁复杂的税法中只是简单的一环,但却能让我们知微见著,从中既能探求经济因素对政策制定的影响,又能研究政策执行的经济效应。本文首先对增值税起征点的研究背景做了介绍,对文章中涉及的相关概念做了界定,简介了文章主要研究思路、创新点和不足之处。文献综述部分评介了起征点乃至增值税研究的国内外成果,指出：以往对于起征点的国内外研究主要是理论研究,而本文则立足于征纳双方的行为实践。文章在第三部分先探寻政策制定背后的经济因素,力图选择合适的经济因素指标,形成起征点调整的一个长效机制。为此,文章围绕经济发展状况、个体税收负担、税收成本、财政收支状况和居民消费等五个大的影响因素体系,从五个方面分析政策实施的必要性。随后在第四部分从济南市的实际实施情况出发,探讨政策执行的效应,总结出起征点上调对于经济的五大效应,进而讨论这一政策的利弊。本文认为,政策执行中取得的成果主要是个体税收减免的效果比较显著,这一结果有济南市的数据作为支撑；政策执行中遇到的困难主要集中在起征点临界点的税负跳跃、税收成本的上升和财政需求与减税现实不协调等方面；而政策执行中本来预期达到的税源涵养的目标由于我国个体经济的特殊状况而呈现中性,政策效力不够明显。为了解决政策中遇到的难题,本文在第五部分借鉴了国外起征点应用的先进经验,结合我国现阶段国情给出政策建议。最后,由于实际问题的复杂性,本文将所有建议分为两个部分,一是以减征率为核心,配以财政需求与减税实际相协调,税收监督与宣传相结合的短期政策建议,着眼于短期治标；二是以取消起征点为核心,配以加强税源管理和规范税收核定的长期政策目标导向,着眼于治本。期望对这一问题的解决有所裨益,同时也对税改中遇到的政策执行难题有所启发。
For a long time, the value-added tax is the largest tax among all categories of taxes in China, and it is also main tax of Chinese turnover taxes. Therefore, the value-added tax is of vital importance not only to safeguard the fiscal revenue, but also to keep trades in order. Chinese government raised the value-added tax threshold on November1,2011, which became the focus of the public. The VAT threshold is primarily a stimulus policy instrument for privately or individually-owned business. Under the background of financial crisis, Chinese privately or individually-owned business was badly influenced, so the policy of raising threshold aimed to reduce the burden of individually-owned business and to boost the development of individual economy. However, because the guide of this policy is not clear and the public are not able to know the tax law clearly, most think that the policy is for small and micro business. This paper clarifies the misunderstanding in the first part. Even though threshold is only a simple link of the complicated tax laws, with this tool we can find both how economic factors influence tax policies and how the fulfillment of tax policies reacts upon the economy. In the third part, this paper tries its best to enclose factors that provide support for the policy, to choose reasonable economic indices and to form a long-term mechanism of this tax policy. Through the analysis, this paper suggests the necessity of the policy from five aspects:economic development situation, individually-owned business tax burden, tax cost, fiscal policy and consumption. Then the paper indicates the advantages and disadvantages of the policy fulfillment with the data of Jinan. The main advantage is, according to statistics, that the policy has reduced the VAT of individually-owned business; the disadvantages are that burden of tax would skip high beyond the threshold, tax cost would increase and fiscal demand would not harmonize with the tax policy; the expected advantages, the growth of tax fund, is not conspicuous. To tackle these problems, this article proposes policy suggestion with domestic and foreign experience. Due to the complication of this issue, the suggestion is divided into two parts:one is the short-term policies which take temporary actions, while another is the long-term policies which take permanent solutions. I hope what I have done in this paper can be helpful to find out the solutions of value-added tax threshold problems.
For a long time, the value-added tax is the largest tax among all categories of taxes in China, and it is also main tax of Chinese turnover taxes. Therefore, the value-added tax is of vital importance not only to safeguard the fiscal revenue, but also to keep trades in order. Chinese government raised the value-added tax threshold on November1,2011, which became the focus of the public. The VAT threshold is primarily a stimulus policy instrument for privately or individually-owned business. Under the background of financial crisis, Chinese privately or individually-owned business was badly influenced, so the policy of raising threshold aimed to reduce the burden of individually-owned business and to boost the development of individual economy. However, because the guide of this policy is not clear and the public are not able to know the tax law clearly, most think that the policy is for small and micro business. This paper clarifies the misunderstanding in the first part. Even though threshold is only a simple link of the complicated tax laws, with this tool we can find both how economic factors influence tax policies and how the fulfillment of tax policies reacts upon the economy. In the third part, this paper tries its best to enclose factors that provide support for the policy, to choose reasonable economic indices and to form a long-term mechanism of this tax policy. Through the analysis, this paper suggests the necessity of the policy from five aspects:economic development situation, individually-owned business tax burden, tax cost, fiscal policy and consumption. Then the paper indicates the advantages and disadvantages of the policy fulfillment with the data of Jinan. The main advantage is, according to statistics, that the policy has reduced the VAT of individually-owned business; the disadvantages are that burden of tax would skip high beyond the threshold, tax cost would increase and fiscal demand would not harmonize with the tax policy; the expected advantages, the growth of tax fund, is not conspicuous. To tackle these problems, this article proposes policy suggestion with domestic and foreign experience. Due to the complication of this issue, the suggestion is divided into two parts:one is the short-term policies which take temporary actions, while another is the long-term policies which take permanent solutions. I hope what I have done in this paper can be helpful to find out the solutions of value-added tax threshold problems.
引文
①贾康,刘克崮,《中国财税改革三十年：亲历与回顾》,经济科学出版社
①国王乔、席卫群,《比较税制》,复旦大学出版社,2009.
①国家税务总局《个体工商户税收定期定额征收管理办法》,2006
②财政部财税[2002]208号《财政部国家税务总局关于下岗失业人员再就业有关税收政策问题的通知》第六条
③国务院《增值税暂行条例》,2008
④财政部、国家税务总局联合发布财税[2011]137号文《关于免征蔬菜流通环节的增值税有关问题的通知》
①张春雷,滕小芳,怎样理解起征点与免征额。金融天地,2011(5)：203.
②《个体工商户条例》第2条第1款
①工信部2011年《中国企业划分标准》
①朱航宇,对我国现行增值税优惠政策的思考(J)。财税金融,2011(8)：69.
①马拴友,宏观税负、投资与经济增长：中国最优税率的估计。世界经济,2001(9)：41-46.
②安体富、林鲁宁,宏观税负实证分析与税收政策取向。经济理论与经济管理,2002(5)：26-31.
③夏杰长、王新丽,促进我国经济增长的宏观税负与税制结构探析。经济社会体制比较,2003(3)：112-118.
④平新乔、张海洋等,增值税与营业税的税负。财政与金融,2010(3)：6-12.
⑤刘怡、聂海峰,间接税负担对收入分配的影响分析。经济研究,2004(5)：22-30.
⑥王志刚,中国税制的累进性分析。税务研究,2008(9)：16-19.
⑦陈工、洪礼阳,分税制改革以来我国税制的公平功能分析。当代财经,2011(9)：35-41.
①靳东升、伦玉君,中国与韩国增值税制度要素的比较研究。经济社会体制比较,2011(5)：172-178。
②吕芙蓉、杨洁,我国扶持中小企业发展的税收政策整理。财经政法资讯,2011(4)：34-38.
③徐后能,高增值税起征点为免征额：优化税制浅探。现代财经,2004(7)：16-18.
④邓云华、王成意,个体工商户增值税起征点过低。
⑤缪慧频、陈丽卿,关于增值税起征点调整后个体税收的征管。税务研究,2004(1)：64-65.
⑥朱俊立,提高增值税起征点政策绩效分析。云南财贸学院学报,2004(4)：71-74.
⑦杨楠,增值税起征点的确定要全方位思考。税务,2003(11)：8-9.
⑧李芸、胡坤,增值税起征点调整对税收征管工作的影响及应对策略探讨。湖南财经高等专科学校学报,2010(12)：84-85.
⑨何建堂,关于提高增值税起征点的探讨。税务研究,2011(6)：95.
⑩ Baxter, Maranne; King Robert G, Fiscal Policy in General Equilibrium. American Economic Review, 1993(6):315-334
① Crossley, The Stimulus Effect of the 2008 U.K.. Temporary VAT Cut. Proceeding of the Annual Conference on Taxation,2009:15-21.
② Blundell, Symposium on the Economics of VAT Cuts:Assessing the Temporary VAT Cut Policy in the UK. Fiscal Studies,2009(3):31-38.
③ Barrell; Weale, Symposium on the Economics of VAT Cuts:The Economics of a Reduction in VAT. Fiscal Studies,2009(3):17-30
④ Fernandez Gonzalo; Jose L Torres, The Transitory VAT Cut in the UK:A Dynamic General Equilibrium Analysis. Economic Issues,2011(3):1-18.
⑤ Keen, Mintz, The Optimal Threshold for a Value-Added Tax. Journal of Public Economics,2004(3):559-576.
① Zee, Howell H., Simple Analytics of Setting the Optimal VAT Exemption Threshold. De Economist, 2005(12):461-471
② John F. Due, State Sales Tax Structure and Operation in the Last Decade—A Sample Study. National Tax Journal,2000(3):21-43.
③ John Creedy, Income Tax Structure:Theory and Policy. Tax and Transfer Tensions:Designing Direct Tax Structures,2011:31-63.
①数据来源：《中国个体经济蓝皮书2001-2010》。
②数据来源：《中国个体经济蓝皮书2001-2010》
①平新乔,张海洋等,增值税与营业税的税负。财政与金融,2010(3)：6-12.
①李波,宏观税负、产业税负与结构性减税政策。税务研究,2010(1)：25-29.
②陈颂东,中国的税收痛苦指数、宏观税负与税制优化。财会研究,2011(5)：79-80.
③数据来源：《中国个体经济蓝皮书2001-2010))
④数据来源：济南市国税局税收科研所。
①田卫民,测算中国政府收入规模：1978-2008。江汉论坛,2011(10)：25-31.
①张春雷,滕小芳,怎样理解起征点与免征额。金融天地,2011(5)：203.
②数据来源：济南市国税局税收科研所。
①吴玉霞,杨华,税收的经济增长效应——基于经济增长理论的一个评述。税务与经济,2011(5)：71-78.
①国税总局《个体工商户税收定期定额征收管理办法》,2006。
①王祺扬,英国的税收制度以及对我国税制改革的借鉴。外国财税,2010(9)：40-47.
②张文春,陈奎,增值税的国际比较与思考。财经问题研究,2000(3)：28-34.
①唐婧妮,中国、东盟增值税比较与改革。涉外税务,2010(3)：47-51.
①张玉辉,国外增值税制度比较及对我国的建议。现代商贸工业,2008(3)：4647。
①《外国税制概览》,国家税务总局税收科学研究所编译,2009年第三版
①山东省国税局《山东省国家税务局个体双定户税源监控管理办法》,2010年8月。
[1].贾康、刘克崮,《中国财税改革三十年：亲历与回顾》,经济科学出版社
[2].王乔、席卫群《比较税制》,复日.大学出版社,2009
[3].朱航宇,对我国现行增值税优惠政策的思考(J)。财税金融,2011(8)：69.
[4].张春雷、滕小芳,怎样理解起征点与免征额。金融天地,2011(5)：203.
[5].马拴友,宏观税负、投资与经济增长：中国最优税率的估计。世界经济,2001(9)：41-46.
[6].安体富、林鲁宁,宏观税负实证分析与税收政策取向。经济理论与经济管理,2002(5)：26-31.
[7].夏杰长、王新丽,促进我国经济增长的宏观税负与税制结构探析。经济社会体制比较,2003(3)：112-118.
[8].平新乔、张海洋等,增值税与营业税的税负。财政与金融,2010(3)：6-12.
[9].刘怡、聂海峰,间接税负担对收入分配的影响分析。经济研究,2004(5)：22-30.
[10]王志刚,中国税制的累进性分析。税务研究,2008(9)：16-19.
[11].陈工、洪礼阳,分税制改革以来我国税制的公平功能分析。当代财经,2011(9)：35-41.
[12].靳东升、伦玉君,中国与韩国增值税制度要素的比较研究。经济社会体制比较,2011(5)：172-178。
[13].吕芙蓉、杨洁,我国扶持中小企业发展的税收政策整理。财经政法资讯,2011(4)：34-38.
[14].徐后能,高增值税起征点为免征额：优化税制浅探。现代财经,2004(7)：16-18.
[15].邓云华、王成意,个体工商户增值税起征点过低。
[16].缪慧频、陈丽卿,关于增值税起征点调整后个体税收的征管。税务研究,2004(1)：64-65.
[17].朱俊立,提高增值税起征点政策绩效分析。云南财贸学院学报,2004(4)：71-74.
[18].杨楠,增值税起征点的确定要全方位思考。税务,2003(11)：8-9.
[19].李芸、胡坤,增值税起征点调整对税收征管工作的影响及应对策略探讨。湖南财经高等专科学校学报,2010(12)：84-85.
[20].何建堂,关于提高增值税起征点的探讨。税务研究,2011(6)：95.
[21]. Baxter, Maranne; King Robert Q Fiscal Policy in General Equilibrium. American Economic Review,1993(6):315-334
[22].Crossley, The Stimulus Effect of the 2008 U.K. Temporary VAT Cut. Proceeding of the Annual Conference on Taxation,2009:15-21.
[23].Blundell, Symposium on the Economics of VAT Cuts:Assessing the Temporary VAT Cut Policy in the UK. Fiscal Studies,2009(3):31-38.
[24].Barrell; Weale, Symposium on the Economics of VAT Cuts:The Economics of a Reduction in VAT. Fiscal Studies,2009(3):17-30
[25].Fernandez Gonzalo; Jose L Torres, The Transitory VAT Cut in the UK:A Dynamic General Equilibrium Analysis. Economic Issues,2011(3):1-18.
[26]. Keen, Mintz, The Optimal Threshold for a Value-Added Tax. Journal of Public Economics, 2004(3):559-576.
[27].Zee, Howell H., Simple Analytics of Setting the Optimal VAT Exemption Threshold. De Economist,2005(12):461-471
[28]. John F. Due, State Sales Tax Structure and Operation in the Last Decade—A Sample Study. National Tax Journal,2000(3):21-43.
[29].John Creedy, Income Tax Structure:Theory and Policy. Tax and Transfer Tensions: Designing Direct Tax Structures,2011:31-63.
[30].《中国个体经济蓝皮书2001-2010》。
[31].李波,宏观税负、产业税负与结构性减税政策。税务研究,2010(1)：25-29.
[32].陈颂东,中国的税收痛苦指数、宏观税负与税制优化。财会研究,2011(5)：79-80.
[33].田卫民,测算中国政府收入规模：1978-2008。江汉论坛,2011(10)：25-31.
[34].吴玉霞、杨华,税收的经济增长效应——基于经济增长理论的一个评述。税务与经济,2011(5)：71-78.
[35].王祺扬,英国的税收制度以及对我国税制改革的借鉴。外国财税,2010(9)：40-47.
[36].张文春、陈奎,增值税的国际比较与思考。财经问题研究,2000(3)：28-34.
[37].唐婧妮,中国、东盟增值税比较与改革。涉外税务,2010(3)：47-51.
[38].张玉辉,国外增值税制度比较及对我国的建议。现代商贸工业,2008(3)：46-47。
[39].《外国税制概览》,国家税务总局税收科学研究所编译,2009年第3版
①国王乔、席卫群,《比较税制》,复旦大学出版社,2009.
①国家税务总局《个体工商户税收定期定额征收管理办法》,2006
②财政部财税[2002]208号《财政部国家税务总局关于下岗失业人员再就业有关税收政策问题的通知》第六条
③国务院《增值税暂行条例》,2008
④财政部、国家税务总局联合发布财税[2011]137号文《关于免征蔬菜流通环节的增值税有关问题的通知》
①张春雷,滕小芳,怎样理解起征点与免征额。金融天地,2011(5)：203.
②《个体工商户条例》第2条第1款
①工信部2011年《中国企业划分标准》
①朱航宇,对我国现行增值税优惠政策的思考(J)。财税金融,2011(8)：69.
①马拴友,宏观税负、投资与经济增长：中国最优税率的估计。世界经济,2001(9)：41-46.
②安体富、林鲁宁,宏观税负实证分析与税收政策取向。经济理论与经济管理,2002(5)：26-31.
③夏杰长、王新丽,促进我国经济增长的宏观税负与税制结构探析。经济社会体制比较,2003(3)：112-118.
④平新乔、张海洋等,增值税与营业税的税负。财政与金融,2010(3)：6-12.
⑤刘怡、聂海峰,间接税负担对收入分配的影响分析。经济研究,2004(5)：22-30.
⑥王志刚,中国税制的累进性分析。税务研究,2008(9)：16-19.
⑦陈工、洪礼阳,分税制改革以来我国税制的公平功能分析。当代财经,2011(9)：35-41.
①靳东升、伦玉君,中国与韩国增值税制度要素的比较研究。经济社会体制比较,2011(5)：172-178。
②吕芙蓉、杨洁,我国扶持中小企业发展的税收政策整理。财经政法资讯,2011(4)：34-38.
③徐后能,高增值税起征点为免征额：优化税制浅探。现代财经,2004(7)：16-18.
④邓云华、王成意,个体工商户增值税起征点过低。
⑤缪慧频、陈丽卿,关于增值税起征点调整后个体税收的征管。税务研究,2004(1)：64-65.
⑥朱俊立,提高增值税起征点政策绩效分析。云南财贸学院学报,2004(4)：71-74.
⑦杨楠,增值税起征点的确定要全方位思考。税务,2003(11)：8-9.
⑧李芸、胡坤,增值税起征点调整对税收征管工作的影响及应对策略探讨。湖南财经高等专科学校学报,2010(12)：84-85.
⑨何建堂,关于提高增值税起征点的探讨。税务研究,2011(6)：95.
⑩ Baxter, Maranne; King Robert G, Fiscal Policy in General Equilibrium. American Economic Review, 1993(6):315-334
① Crossley, The Stimulus Effect of the 2008 U.K.. Temporary VAT Cut. Proceeding of the Annual Conference on Taxation,2009:15-21.
② Blundell, Symposium on the Economics of VAT Cuts:Assessing the Temporary VAT Cut Policy in the UK. Fiscal Studies,2009(3):31-38.
③ Barrell; Weale, Symposium on the Economics of VAT Cuts:The Economics of a Reduction in VAT. Fiscal Studies,2009(3):17-30
④ Fernandez Gonzalo; Jose L Torres, The Transitory VAT Cut in the UK:A Dynamic General Equilibrium Analysis. Economic Issues,2011(3):1-18.
⑤ Keen, Mintz, The Optimal Threshold for a Value-Added Tax. Journal of Public Economics,2004(3):559-576.
① Zee, Howell H., Simple Analytics of Setting the Optimal VAT Exemption Threshold. De Economist, 2005(12):461-471
② John F. Due, State Sales Tax Structure and Operation in the Last Decade—A Sample Study. National Tax Journal,2000(3):21-43.
③ John Creedy, Income Tax Structure:Theory and Policy. Tax and Transfer Tensions:Designing Direct Tax Structures,2011:31-63.
①数据来源：《中国个体经济蓝皮书2001-2010》。
②数据来源：《中国个体经济蓝皮书2001-2010》
①平新乔,张海洋等,增值税与营业税的税负。财政与金融,2010(3)：6-12.
①李波,宏观税负、产业税负与结构性减税政策。税务研究,2010(1)：25-29.
②陈颂东,中国的税收痛苦指数、宏观税负与税制优化。财会研究,2011(5)：79-80.
③数据来源：《中国个体经济蓝皮书2001-2010))
④数据来源：济南市国税局税收科研所。
①田卫民,测算中国政府收入规模：1978-2008。江汉论坛,2011(10)：25-31.
①张春雷,滕小芳,怎样理解起征点与免征额。金融天地,2011(5)：203.
②数据来源：济南市国税局税收科研所。
①吴玉霞,杨华,税收的经济增长效应——基于经济增长理论的一个评述。税务与经济,2011(5)：71-78.
①国税总局《个体工商户税收定期定额征收管理办法》,2006。
①王祺扬,英国的税收制度以及对我国税制改革的借鉴。外国财税,2010(9)：40-47.
②张文春,陈奎,增值税的国际比较与思考。财经问题研究,2000(3)：28-34.
①唐婧妮,中国、东盟增值税比较与改革。涉外税务,2010(3)：47-51.
①张玉辉,国外增值税制度比较及对我国的建议。现代商贸工业,2008(3)：4647。
①《外国税制概览》,国家税务总局税收科学研究所编译,2009年第三版
①山东省国税局《山东省国家税务局个体双定户税源监控管理办法》,2010年8月。
[1].贾康、刘克崮,《中国财税改革三十年：亲历与回顾》,经济科学出版社
[2].王乔、席卫群《比较税制》,复日.大学出版社,2009
[3].朱航宇,对我国现行增值税优惠政策的思考(J)。财税金融,2011(8)：69.
[4].张春雷、滕小芳,怎样理解起征点与免征额。金融天地,2011(5)：203.
[5].马拴友,宏观税负、投资与经济增长：中国最优税率的估计。世界经济,2001(9)：41-46.
[6].安体富、林鲁宁,宏观税负实证分析与税收政策取向。经济理论与经济管理,2002(5)：26-31.
[7].夏杰长、王新丽,促进我国经济增长的宏观税负与税制结构探析。经济社会体制比较,2003(3)：112-118.
[8].平新乔、张海洋等,增值税与营业税的税负。财政与金融,2010(3)：6-12.
[9].刘怡、聂海峰,间接税负担对收入分配的影响分析。经济研究,2004(5)：22-30.
[10]王志刚,中国税制的累进性分析。税务研究,2008(9)：16-19.
[11].陈工、洪礼阳,分税制改革以来我国税制的公平功能分析。当代财经,2011(9)：35-41.
[12].靳东升、伦玉君,中国与韩国增值税制度要素的比较研究。经济社会体制比较,2011(5)：172-178。
[13].吕芙蓉、杨洁,我国扶持中小企业发展的税收政策整理。财经政法资讯,2011(4)：34-38.
[14].徐后能,高增值税起征点为免征额：优化税制浅探。现代财经,2004(7)：16-18.
[15].邓云华、王成意,个体工商户增值税起征点过低。
[16].缪慧频、陈丽卿,关于增值税起征点调整后个体税收的征管。税务研究,2004(1)：64-65.
[17].朱俊立,提高增值税起征点政策绩效分析。云南财贸学院学报,2004(4)：71-74.
[18].杨楠,增值税起征点的确定要全方位思考。税务,2003(11)：8-9.
[19].李芸、胡坤,增值税起征点调整对税收征管工作的影响及应对策略探讨。湖南财经高等专科学校学报,2010(12)：84-85.
[20].何建堂,关于提高增值税起征点的探讨。税务研究,2011(6)：95.
[21]. Baxter, Maranne; King Robert Q Fiscal Policy in General Equilibrium. American Economic Review,1993(6):315-334
[22].Crossley, The Stimulus Effect of the 2008 U.K. Temporary VAT Cut. Proceeding of the Annual Conference on Taxation,2009:15-21.
[23].Blundell, Symposium on the Economics of VAT Cuts:Assessing the Temporary VAT Cut Policy in the UK. Fiscal Studies,2009(3):31-38.
[24].Barrell; Weale, Symposium on the Economics of VAT Cuts:The Economics of a Reduction in VAT. Fiscal Studies,2009(3):17-30
[25].Fernandez Gonzalo; Jose L Torres, The Transitory VAT Cut in the UK:A Dynamic General Equilibrium Analysis. Economic Issues,2011(3):1-18.
[26]. Keen, Mintz, The Optimal Threshold for a Value-Added Tax. Journal of Public Economics, 2004(3):559-576.
[27].Zee, Howell H., Simple Analytics of Setting the Optimal VAT Exemption Threshold. De Economist,2005(12):461-471
[28]. John F. Due, State Sales Tax Structure and Operation in the Last Decade—A Sample Study. National Tax Journal,2000(3):21-43.
[29].John Creedy, Income Tax Structure:Theory and Policy. Tax and Transfer Tensions: Designing Direct Tax Structures,2011:31-63.
[30].《中国个体经济蓝皮书2001-2010》。
[31].李波,宏观税负、产业税负与结构性减税政策。税务研究,2010(1)：25-29.
[32].陈颂东,中国的税收痛苦指数、宏观税负与税制优化。财会研究,2011(5)：79-80.
[33].田卫民,测算中国政府收入规模：1978-2008。江汉论坛,2011(10)：25-31.
[34].吴玉霞、杨华,税收的经济增长效应——基于经济增长理论的一个评述。税务与经济,2011(5)：71-78.
[35].王祺扬,英国的税收制度以及对我国税制改革的借鉴。外国财税,2010(9)：40-47.
[36].张文春、陈奎,增值税的国际比较与思考。财经问题研究,2000(3)：28-34.
[37].唐婧妮,中国、东盟增值税比较与改革。涉外税务,2010(3)：47-51.
[38].张玉辉,国外增值税制度比较及对我国的建议。现代商贸工业,2008(3)：46-47。
[39].《外国税制概览》,国家税务总局税收科学研究所编译,2009年第3版