摘要:增值税是我国普遍征收的一个税种，也是我国财政收入的重要来源，其税负率是各项经济政策的重要指标。
国家对增值税制定了统一的税率，但是其对应的税负率却在不同的纳税主体、同行业和不同行业、不同增值税类别的企业之间产生了差异，产生这些差异的原因有些是合理的，而有些却是不合理的。对企业税负率的分析，可以帮助征税机关建立一套标准，对于税负率在标准以下的企业可列为重点对象，对其纳税情况予以调查。此外，我们可根据这些分析找出问题的解决办法，如转变增值税的类型、减少优惠政策、加强征税机关配套设施的建设。总之，我们要通过各种方法达到税负率的平衡。
本文分为四部分，第一部分概述了税率和税负率的含义，第二部分列明税负率在不同纳税主体、同行业和不同行业、不同增值税类别的企业之间产生的差异，第三部分则分析了产生这些差异的原因，最后一部分提出了分析差异的作用及相关建议。
关键词：增值税；税率；税负率；税负平衡点
Abstract:China’s value-added tax is levied generally. VAT is an important source of government’s revenue. The proportion of the tax burden is an important indicator in economic policy.
China formulates a unified value added tax ratio, but its corresponding burden ratio is different between enterprises. Some of the reasons for produced these differences is reasonable, and the others are unreasonable. The tax burden on enterprises of the analysis can help tax authorities to establish a set of standards, the proportion of the tax burden below the enterprises could be classified as key targets of their tax situation to investigate. In addition, we can identify the problems of these solutions, such as changes in the types of value-added tax、control of preferential policies、strengthen the tax authorities’ construction of supporting facilities. In short, we want to achieve the balance through a variety of tax burden percentage.
The article is divided into four parts, the first lists the tax rate and the rate of meaning, Part II sets out different tax rates in the main taxpayers, the same industry and different industries, different types of value-added tax the difference between enterprises, the third Part analyses the reason for these differences, the last part lists some advises.
Key Words：VAT; tax ratio; tax burden ratio; the tax burden balance
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