制度設(shè)計(jì)視角下增值稅留抵稅額的成因、性質(zhì)與應(yīng)對

摘要： 基于增值稅按增值額征稅的基本原理，不應(yīng)存在大規(guī)模的留抵稅額。但現(xiàn)行計(jì)稅公式“應(yīng)納稅額=當(dāng)期銷項(xiàng)稅額-當(dāng)期進(jìn)項(xiàng)稅額”，相較于以增值額和稅率確定應(yīng)納稅額的基本計(jì)稅方法，有兩類計(jì)稅因子發(fā)生了定義轉(zhuǎn)換：銷售產(chǎn)品所含進(jìn)項(xiàng)稅額轉(zhuǎn)換為當(dāng)期進(jìn)項(xiàng)稅額，應(yīng)與增值額匹配的增值稅率轉(zhuǎn)用作與銷售額匹配的銷項(xiàng)稅率。這兩類轉(zhuǎn)換分別與進(jìn)多銷少的進(jìn)銷失衡、進(jìn)高銷低的稅率倒掛相結(jié)合，引致進(jìn)項(xiàng)稅額相對增大、銷項(xiàng)稅額...