中文摘要：

利用富含间接税税收优惠信息的全国税收调查数据，本文测算了中国增值税和营业税的税收优惠规模．从政策目标、行业类别和所有权属性等方面分析了间接税税收优惠的结构，并以两项重要优惠政策为例研究了间接税税收优惠的效益。研究发现：①中国的间接税税收优惠金额巨大．优惠金额占国内生产总值的比重高于不少OECD国家，这会影响税制统一性。②间接税税收优惠表现出一定的倾向性，增值税优惠政策主要用于支持“三农”以及促进环境保护和节能减排．受益纳税人主要集中于批发业和化学原料及化学制品制造业等行业：营业税优惠政策主要用于提高财政资金使用效益，受益纳税人集中于第三产业：增值税和营业税税收优惠的主要受益者是国有企业和外资企业。上述倾向性既有改善民生、促进经济发展方式转变等积极作用，也存在不利于税负公平和企业间公平竞争等负面影响。③间接税税收优惠既有稳定物价、刺激市场交易等正面效益，也存在加重中小企业发展劣势等负面效应。本文的研究有助于打开间接税税收优惠这只“黑箱”，为政府部门加强对税收优惠的科学管理提供依据。

英文摘要：

Using the data from the national tax survey which have rich information about tax preferences from the indirect tax, this paper estimates the size of tax preferences of value-added tax and sales tax. Then we study the structure of these tax preferences from various views of policy purpose, industry type and firm ownership, and analyze the effects of the indirect tax preferences by using two important policies as example. Our findings are as follows. Firstly, the size of these tax preferences in China is huge, which is over 8 percent of GDP, and it will endanger unification of tax system. Secondly, to some extent, the tax preferences are tendentious. Preferences from value-added tax mainly support rural industry and environment protection, and mainly go to taxpayers in some industries like wholesales and manufacture of chemical raw materials and products, while those from. sales tax are aimed at raising efficiency of fiscal funds, and the beneficiaries are concentrated in the third industry. Meanwhile, the main beneficiaries of the tax preferences from the indirect tax are state-owned and foreign firms. The tendency above has both the positive effects that improving people＇s livelihood and promoting change of economic development mode, and the negative impacts like exacerbating tax burden disparity and obstructing fair competition between firms. Thirdly, the tax preferences not only stabilize price and stimulate market transactions, but also aggravate the middle and small firms＇ disadvantage in development. Our study helps to open the black box of tax preferences of the indirect tax, and provide the basis for governments＇ better management on tax preferences.