中國大陸自1994年採用生產型增值稅後，重複課稅阻礙了產業結構的發展，使企業成長受到抑制，故2009年轉型為消費型增值稅，雖已有學者針對法治層面進行研究，然而尚無文獻針對增值稅轉型對於增值稅實質稅負之影響進行實證研究。本研究初以產業結構、股權結構與地區結構之差異探討對於中國大陸為轉型消費型增值稅後對於實質稅率產生之影響，並輔以企業規模、銷貨毛利率、股東權益報酬率、資本資產密集度……等變數的控制，期以降低對主要測量變數之影響。 實證結果發現: （1）中國大陸上市公司之有效稅率在增值稅體系中享有租稅優惠而使實際繳納之有效稅率降低，2009年後實施消費型增值稅，其實質稅率亦從4.79％降至4.02％，顯見實施後的實質稅率確能降低租稅負擔。（2）資本密集度較高之產業，其實質稅率亦較高，2009增值稅轉型後，無論是資本密集度高之產業抑或資本密集度低之產業，其實質稅率之影響並不顯著，顯見此次轉型因增值稅與營業稅並存而無法真正體現消費型增值稅所帶來稅負公平性。（3）內資持股比例超過50％之上市公司（內資企業）經過此次轉型後其實質稅率並未下降，顯見此次轉型並非全面而使成效有限。（4）中部和西部地區相較於東部地區之實質稅率較高，在2009年轉型為消費型增值稅後有降低之趨勢。 / This study investigates the effect of the effective tax rate after china began the transition from production-type valued-added tax to consumption-type VAT. Some researchers explore the pros and cons from the institutional level, but it is rarely to analyze the impact of the effective tax rate when the authorized implemented the consumption valued-added tax. This paper analyzes the effect of the effective tax rate on the transformation of valued-added tax by means of the empirical study. The empirical findings indicate that: 1) The effective tax rate of china listed companies declined from 4.79% to 4.02% after the transition of the VAT(Valued-added Tax),Therefore, the transition of the valued-added tax can decrease the burden of tax. 2) This study divided industries into capital intensive industries with high and low indicates it is not obvious in the regression. Because valued-added tax and business tax co-exist which results in the lack of fairness in consumption-type VAT. 3) The listed companies whose proportion of domestic ownership is above 50%(defined as domestic enterprises)increase rather than decrease effective tax rate after transition of VAT in 2009. 4) The listed companies which belong to area with middle and western region have decreasing tendency toward effective tax rate after transition of VAT in 2009.

The aim of this paper is to illustrate the recent situation of the VAT system in China, including its problems as well as reforming trends within it, in order to provide promising further research paradigms. The research methods adopted exploratory studies to find out the major problems of the VAT system. To clearly describe the problems, statistical analyses are performed and quantitative data is used to supplement the qualitative analysis. Moreover, to discuss the problems of the Chinese VAT system, this paper compares the Chinese VAT system with other countries, especially Taiwan, in order to give a detailed description of its problems. The results of this study show that the Chinese government only concentrates on how much revenue it can collect but ignores tax equity and tax neutrality as well as low income groups. The conclusions of this study show that the problems of the imperfect VAT system and the changing economic conditions of China have resulted in double taxation, an unfair tax burden, an unreasonable threshold, complex VAT rates, and a gradual worsening of local fiscal conditions. In comparisons between GDP growth and VAT revenue growth, VAT revenue growth exceeded the GDP growth. One of the major reasons is rapid economic growth. Other reasons are that price indices increase every year and, also, China adopts gross income-type VAT which results in double tax on capital investment. Another probable reason is an increased effectivity and efficiency of China’s tax administration. Analysis of these problems shows that the Chinese government needs to improve not only its VAT system but also the taxation system and its fiscal system.