【摘要】 抵扣链条的完整性是增值税制度达成税制中性与横向公平的根本保障，其直接要求是不断提升增值税一般纳税人占比。但在现行增值税制度中，我国小规模纳税人占比长期偏高，虽有助于降低小微企业税收遵从成本，却因抵扣凭证缺失与纳税人身份带来的增值税税负效应，引致抵扣链条断裂、临界点附近税负跃升等制度困境。本文在明晰增值税抵扣链条完整与增值税一般纳税人占比间关系的基础上，分析我国东部、中部、西部代表性区域增值税一般纳税人占比状况，探讨当前增值税纳税主体失衡的主要原因及其负面效应，并提出适度下调一般纳税人认定标准，以增强抵扣链条完整性的对策建议。更多还原

【Abstract】 The integrity of the deduction chain is the fundamental guarantee for achieving tax neutrality and horizontal equity under the VAT system, and its direct requirement is to continuously increase the proportion of general VAT taxpayers. However, under the current VAT system, the proportion of small-scale VAT taxpayers in China has long been relatively high. While this helps reduce tax compliance costs of small and micro enterprises, it also leads to systemic dilemmas such as breaks in the deduction chain and sudden tax burden increases near threshold points, due to the absence of deductible vouchers and the effect of the taxpayer status. Based on clarifying the relationship between the integrity of the VAT deduction chain and the proportion of general VAT taxpayers, this paper analyzes the proportion of general VAT taxpayers in representative regions of eastern, central, and western China, explores the main causes and negative effects of the current imbalance among VAT taxpayers, and proposes countermeasures such as moderately lowering the recognition standards for general VAT taxpayers to enhance the integrity of the deduction chain.更多还原