《中国vat附加税的改革 – 提高税收利用率》

In recent years, China has been pushing for reform of its value-added tax (VAT) system. The main purpose of the reform is to raise the tax revenue utilization rate. In order to achieve this goal, the Chinese government has made a number of changes to the VAT system, including reducing the number of VAT brackets, increasing the tax rate on certain items, and expanding the scope of VAT coverage.

The VAT system in China currently consists of three brackets: a standard rate of 17%, a reduced rate of 13% , and a super-reduced rate of 11%. These rates apply to different types of products and services. The standard rate is the most common, applying to a broad range of items including food, clothing, and transportation. The reduced rate applies to items such as books, newspapers, and certain medical expenses. The super-reduced rate is the lowest and applies only to a few items, such as farming products and public utilities.

Under the current VAT system, the Chinese government collected a total of 1.14 trillion yuan (about US$180 billion) in VAT revenue in 2016. This amount accounted for about 10% of China’s total tax revenue for the year.

The Chinese government is hoping to increase the VAT revenue utilization rate by expanding the scope of items subject to VAT and by increasing the tax rate on certain items. For example, the government has proposed expanding the VAT coverage to include items such as real estate and construction services. In addition, the government is considering increasing the VAT rate on certain items, such as luxury goods.

The expansion of the VAT coverage and the increase in the VAT rate will likely lead to an increase in the amount of VAT revenue collected by the Chinese government. However, it is important to note that the VAT is a consumption tax, which means that the burden of the tax will ultimately be borne by the Chinese consumers.

The VAT reform is an important part of the Chinese government’s efforts to increase the tax revenue utilization rate. The reform will likely lead to an increase in the amount of VAT revenue collected by the government. However, it is important to note that the VAT is a consumption tax, which means that the burden of the tax will ultimately be borne by the Chinese consumers.

原标题：《中国vat附加税的改革 – 提高税收利用率》

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