关键词: 增值税 , 税率 , 结构性减税 , 投入产出表

Abstract: Tax rate setting is a key problem to the implementation of reform of expanding tax base of VAT in China. It plays an important role in achieving the goal of structural tax cut. This paper estimates that a reasonable range of standard tax rate of VAT covering all industries is 9% to 13% based on the data of inputoutput under the requirement of structural tax reduction policy. Considering keeping the fiscal stability and international tax competitiveness, this paper puts forward that the standard rate should be 13% or a little lower than 13% and the grades of tax rate should be decreased.

Key words: VAT , tax rate , structural tax cuts , inputoutput tables