摘要
本文从微观经济角度研究理想状态下企业对不同类型增值税的选择。研 究表明,理想状态下,收入型与消费型增值税对企业利润的影响无差异且优于生产型增值 税;而不同类型增值税对企业净现金流的影响优化排序是消费型、收入型、生产型,且生产 型增值税的价外计税方法优于价内计税方法。总之,消费型增值税是企业的理想选择。
This paper studies how enterprises chose among different types of value-added tax under ideal state on microe-conomic basis. The authors find that under the ideal state from profit, income type value-added tax and consumption type value-added tax are superior to the productive value-added tax, and there is no difference to enterprise's profit. Judging from the angle of net cash flow, enterprise's ideal order of choices are consumption type value-added tax, income type value-added tax, productive value-added tax. In a word, it is consumption type value-added tax that is the ideal choice for enterprises.
出处
《财贸经济》
CSSCI
北大核心
2005年第12期36-40,共5页
Finance & Trade Economics
