摘要:增值稅是我國普遍征收的一個稅種，也是我國財政收入的重要來源，其稅負率是各項經濟政策的重要指標。

　　　國家對增值稅制定了統一的稅率，但是其對應的稅負率卻在不同的納稅主體、同行業和不同行業、不同增值稅類別的企業之間產生了差異，產生這些差異的原因有些是合理的，而有些卻是不合理的。對企業稅負率的分析，可以幫助征稅機關建立一套標準，對于稅負率在標準以下的企業可列為重點對象，對其納稅情況予以調查。此外，我們可根據這些分析找出問題的解決辦法，如轉變增值稅的類型、減少優惠政策、加強征稅機關配套設施的建設。總之，我們要通過各種方法達到稅負率的平衡。

　　　本文分為四部分，第一部分概述了稅率和稅負率的含義，第二部分列明稅負率在不同納稅主體、同行業和不同行業、不同增值稅類別的企業之間產生的差異，第三部分則分析了產生這些差異的原因，最后一部分提出了分析差異的作用及相關建議。

關鍵詞：增值稅；稅率；稅負率；稅負平衡點

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