宏观经济治理视角下的增值税改革：目标、问题与路径

Group 1: Goals of VAT Reform - The VAT reform aims to stabilize the macro tax burden, which is crucial for addressing economic fluctuations and ensuring fiscal sustainability[10] - It seeks to stabilize expectations, enhancing the predictability of the tax system for businesses and individuals[13] - The reform is designed to promote high-quality development by optimizing resource allocation and improving economic efficiency[36] Group 2: Current Issues in VAT System - The VAT system suffers from unclear functional positioning, carrying excessive policy objectives that dilute its primary revenue-raising function[39] - Legislative progress on VAT has been slow, leading to instability in microeconomic expectations among businesses[41] - The current VAT structure features multiple tax rates, which complicates compliance and distorts resource allocation[51] Group 3: Implementation Pathways for VAT Reform - Optimizing the functional positioning of VAT is essential to maintain a stable macro tax burden and enhance revenue collection capabilities[64] - Accelerating the legislative process for VAT is necessary to solidify existing reforms and stabilize market expectations[87] - The government should embed the consumption-based principle into the inter-regional revenue-sharing mechanism to promote tax equity and market unification[92]