国外增值税制的比较分析与启示外文翻译

Terry Cartwright

Introduction to vat registration and accounting For value added tax [M].2010

国外增值税制的比较分析与启示

摘要

增值税，顾名思义，就是根据商品的增加价值部分课征的税，增值部分按马克思的商品价值理论而言也就是（c+v+m）中的（v+m ）部分。增值税具有“道道征税，税不重征”的特点。这一特点使纳税人税负相对公平，促进了商品的生产流通以及社会化大生产。增值税是当今世界使用最广泛和成功的税收制度，140多个国家使用增值税系统作为政府收入的方式。本章旨在通过对世界各国增值税的比较研究，对我国增值税的进一步完善提供思路。

关键词：国外增值税制产生

一、增值税的产生

基于价值的增值额而征税的税制设想始于第一次世界大战后不久，当时德国的卡尔·弗·冯西门子曾建议实行这样一种税，以代替多阶段征税的营业税，西门子称他的建议是要推荐一个“精巧的销售税”；美国耶鲁大学教授托马斯·S·亚当斯则将他的建议看成是经过改造的“企业所得税”，这是增值税思想的萌芽。20世纪50年代，随着工业生产的日益社会化，生产流通环节增多，营业税使位于生产链条后端的生产经营者累积承担的税负加重。营业税的弊端日益暴露，成为资本主义商品经济洪流中的一块巨礁，极大阻碍了资本主义商品生产和流通。1948年法国政府允许制造商品扣除中间投入物后再对产成品价值征税，1954年，法国政府进一步把扣除范围扩大到固定资产已纳税款，将生产税改称为增值税，标志着增值税的正式诞生，宣告了营业税的寿终正寝。在实施抵扣原则的实践中，人们看到，按销售额全值计算的应纳税额，抵扣从事生产而购进或接受的各种商品和劳务所含的税款，实际征收额正好相当于对企业生产经营新增加的价值所征的税额，因而称之为“增值税”。不久，法国增值税从工业扩展到农业、商业、交通、服务等行业，在世界上率先建立了一套最系统的消费型增值税制度。

二、增值税在国外的应用

（一）增值税在欧洲国家的应用

在欧洲，法国和芬兰首先对增值税形式的流转税进行了有益的尝试。1967年 4月，共同体委员会发布了关于实行增值税的第一号和第二号令，决定所有成员国必须在1972年1月1日前采用增值税。欧盟的增值税是一个比较完善的税种，主要有以下几个特点：一是征收面宽广。涉及到商品生产、分配、交换、消费的各个领域；二是允许纳税人进行最广泛的扣除。纳税人可以从应纳税款中抵扣掉当期购买的机器、设备、原料、辅助材料等投资性物品已纳的增值税款；三是对出口商品统一实行零税率，对进口商品按国内商品税率统一征税。四是实行逐环节征税、逐环节扣税的办法。生产经营者的税收负担不因其经营规模、经营结构、经营方式的不同而轻重不一，凡缴纳增值税的纳税人，其增值税负担率都一样。因此，对生产到消费的各个环节增值税都不产生影响。这一“中性”原则促进纳税人始终将注意力放在降低成本消耗、增收节支上，有利于提高社会经济效益。

法国在1968年以前实施的是增值税形式的流转税，1968年11月1日经过税制改革，实行消费型增值税。欧共体各国都经过6年至10年的过渡期，完全过渡到消费型增值税，实际上在过渡期内欧共体各国实行的是“半生产型”，增值税经过漫长的过渡期才实行宽领域消费型增值税。

（二）增值税在美洲的应用

在美洲，巴西是最早实行增值税的国家。从1967年到1985年，乌拉圭、厄瓜多尔、阿根廷、玻利维亚、哥斯达黎加、巴拿马、智利、秘鲁、墨西哥、危地马拉、尼加拉瓜等国家相继实行了增值税。这些国家的增值税课征范围很广，一般都扩展到零售环节。其中有的国家如巴西、阿根廷将农场主也包括在课税范围内，不过，由于对小农场主免税，对农业的征收面很小。大多数国家如乌拉圭、厄瓜多尔、哥伦比亚、巴拿马、智利、秘鲁、墨西哥等规定对某些劳务也征税。

在美洲，经过各国的实践和改革，目前除洪都拉斯、多米尼加、海地实行收入型增值税外，其他拉丁美洲国家全部实行消费型增值税。

（三）增值税在非洲的应用

非洲各国的增值税实施的相对比较晚，从1955年到1969年，突尼斯、科特迪瓦、摩洛哥、阿尔及利亚、塞内加尔、马达加斯加等国家相继实行了增值税。非洲国家的增值税课征范围较小，除马达加斯加实行到批发环节外，其他大多数国家主要限于制造和进口环节。其中科特迪瓦增值税课征范围较广，除农业活动和领取工资者的活动外，任何活动都要纳税，主要包括：加工制造业、建筑安装业、某些服务业、租赁业、金融业和进口等。

在非洲，塞内加尔采用生产型增值税，摩洛哥采用收入型增值税。除此之外，非洲各国用均采用消费型增值税。

（四）增值税在亚洲国家的应用

在亚洲，从1977年到1986年，菲律宾、韩国、以色列、土耳其、印度尼西亚、中国、印度等国相继实行了增值税。

亚洲国家的增值税主要有以下几个特点：课征范围比较广，除个别国家外，一般都实行到零售环节，包括进口和列举的劳务；统一采用税款抵扣法即我们常说的”扣税法“来计算税额；税率种类较少，最多者如菲律宾共4种，最少的如韩国只有一种税率；对商品出口和劳务输出都实行零税率，即对出口的商品或输出劳务彻底退税；对某些商品、劳务、农业等都在法律上明确规定了免税或减税措施，税务部门在执行过程中不能任意减免税；建立了统一的发货票和凭发票注明税额扣税的制度。

亚洲实施增值税是比较晚的大洲。亚洲大多数国家实施消费型增值税，但是中国和印度尼西亚实施生产型增值税。

三、国外增值税制度的启示

通过上述对各国增值税实施情况的介绍可以发现，国际上现行的增值税，不论是发达国家的增值税，还是发展中国家的增值税，既有许多共同之处，又有一些明显的差异。相同的方面如各国增值税在计税方法上是一致的，都采用了税款抵扣法;对出口一般都实行零税率，对进口普遍征税；一般都实行统一的发货票制度，使税款的征收建立在法定的凭证基础上，提高了税收的可靠性和准确程度。在征税范围的大小上，欧洲多数国家的增值税全部实行到零售环节，其中有的还将农业和服务业包括在课征范围内。拉美及亚洲的一些国家一般都实行到商品零售和服务行业。非洲国家有些只实行到生产环节。发展中国家绝大多数对农业不征增值税，对服务行业只就列举的一些劳务或少数几项劳务征税，对商品的免税范围一般要比发达国家的免税范围大得多。在增值税类型的选择上，消费型增值税是世界增值税制的主流，适应各国财政收入和经济共同发展的需要。国际增值税改革的规律同样适用于中国的增值税改革。中国在现有范围内扩大增值税征收范围需要分阶段实施，在增值税或扩大征收范围对财政、经济造成重大影响时要有耐心采用过渡措施保证税制改革平稳顺利进行。

Comparative analysis and Inspiration of Foreign Value-Added Tax System

Terry Cartwright

Introduction to vat registration and accounting For value added tax [M].2010

Abstract

Value-added tax, as the name implies, is based on the value added part of the commodity tax levied.Value added by Marxist theory, commodity value is (c + v + m) in the (v + m) section.V AT has a "round after round of tax, tax does not re-sign” feature.This feature enables a relatively fair tax burden of taxpayers, and promotes the production and circulation of commodities and large-scale socialized production. VAT is the world's most widely used and successful tax system, more than 140 countries use the tax system as a way of government revenue.This chapter aims to compare countries in the world of VAT, the VAT in China to provide ideas for further improvement.

Keywords: Foreign Value-added tax system Produce

First, the production of value-added tax

Value-based value-added tax system and tax idea began shortly after World War I.At that time Germany's Karl ? Eph ? von Siemens had proposed to implement such a tax to replace the business tax Multi-stage tax.Siemens said his proposal is to recommend a "sophisticated sales tax”.Yale University professor Thomas ? S ? Adams, his proposal will be revamped as "EIT".This is the seed of VAT thought.The 1950s,with the increasing socialization of industrial production, production increased circulation. Business tax in the production chain back to the production of the tax burden borne by the operators increased the cumulative. The shortcomings of the business tax increasingly exposed, has been a huge torrent of reef the capitalist commodity economy. Greatly hindered the capitalist commodity production and circulation. In 1948 the French government allowed manufacturing of goods after deducting intermediate inputs taxed on the value of finished products. In 1954, the French government further expanded the scope of the fixed assets net of taxes already paid, replaced produce value-added tax with tax reform, which marked the official birth of VAT,proclaimed the demise of the business tax. In the implementation of the principle of deduction practice,Tax payable in terms of full sales value, offset the tax contained in purchase or accept a variety of goods and services in the production , the actual levy amount just equal to the value added tax levied in production and operation, has been termed "value-added tax. "Soon, the French value added tax from industrial expansion to the agriculture, commerce, transportation and services industries in the world, the lead in establishing a set of most systems of consumption-type VAT system.

Second, the application of VAT in foreign countries

(A) The application of VAT in European countries

In Europe, France and Finland firstly on turnover tax of the value-added tax form for a good attempt. On April 1967, the Community Committee issued the first number and second orders on the implementation of VAT, decided that all member states must be with VAT before January 1, 1972.EU VAT is a more complete tax,has the following characteristics: First, a broad collection surface. Related to commodity

production, distribution, exchange and consumption in all fields; the second is to allow taxpayers to execute the widest deduct. Taxpayers can from the amount of tax payable deduct the VAT, which have been satisfied from current purchase machinery, equipment, raw materials, auxiliary materials and other investment items.Third, tax on exported goods with the unity of zero rate and imported goods by a unified tax rate of domestic goods. Four is the implementation of tax deduction way link-by- links. The tax burden on those Production and operation can’t be uneven, because of their scale of operation, management structure, the different business way.Taxpayers who pay the VAT, the tax burden rate is the same.Therefore, does not affect all aspects of production to consumption tax .This "neutral"principle promotes the taxpayer always focus on cost consumption, increase revenue, and help improve the social and economic benefits.

France ,before in 1968 implemented the VAT in the form of turnover tax, November1, 1968 through tax reform, implemented consumption-type VAT. European countries have been 6 to 10 year transition period, complete the transition to a consumption-type VAT, in fact, European countries during the transition period to implement the "semi-production ", value-added tax after a long transition period before Consumption-type VAT implementation of wide-ranging.

(B) the application of VAT in the Americas

In the Americas, Brazil was the first country to implement V AT.From 1967 to 1985, Uruguay, Ecuador, Argentina, Bolivia, Costa Rica, Panama, Chile, Peru, Mexico, Guatemala, Nicaragua and other countries have introduced V AT., The scope of V AT levied on is less in African countries, in addition to the implementation of the wholesale segment of Madagascar, the other most of the countries mainly limited to the manufacture and import.Some of these countries such as Brazil, Argentina, farmers are also included in the scope of tax.Most countries such as Uruguay, Ecuador, Colombia, Panama, Chile, Peru, Mexico also provide on other certain services tax.

In Americas, through the practice of States and reform, the current addition of Honduras, the Dominican Republic, Haiti introduction of an income-type V AT, the other Latin American countries to implement all the consumption-type V AT.

(C) the application of VAT in Africa

VAT implementation in African countries is relatively late。From 1955 to 1969, Tunisia, C?te d'Ivoire, Morocco, Algeria, Senegal, Madagascar and other countries have introduced VAT。African countries, the scope of VAT levied on less, in addition

to the implementation of the wholesale segment of Madagascar, the other most of the countries mainly limited to the manufacture and import。C?te d'Ivoire, of which value added tax levied on a wider scope, in addition to agricultural activities and the activities of wage-earners, any activities should be taxed，Include: processing and manufacturing, construction and installation industry, some of the services, leasing, financing and import.

In Africa, Senegal, with production-type VAT, Morocco with income-type VAT. In addition, African countries used tax with a consumption-type VAT.

(D) the application of VAT in Asian countries

In Asia, from 1977 to 1986, the Philippines, South Korea, Israel, Turkey, Indonesia, China, India and other countries have introduced VAT

Asian countries, mainly has the following characteristics VAT:Levied on a broader scope, in addition to individual countries, generally implement to the retail part;including import and enumerated services,Uniform adopt the tax deduction method, commonly known as the "tax deduction"to calculate taxes;Less rate of type, up to a total of 4 persons such as the Philippines, at least, such as South Korea is only one tax rate;The output of goods and services exports are zero tax rate, that is, the output of goods or services for export tax rebates completely;So clearly defined in law on certain goods, services, agriculture and exemption or tax cuts, tax authorities in the implementation process can not be any tax relief,established a unified invoices and state with invoices to deducted tax system.

The implementation of VAT is relatively late in Asia continent.Most Asian countries, adopt consumption-type VAT.

Third, the foreign value-added tax system inspiration

Through the implementation of national introduction of value-added tax can be found,The existing international VAT tax, whether developed or developing value-added tax, both much in common, there are some clear differences.Areas in the same way such as countries use the same VAT method and have adopted the tax deduction method;For exports are generally zero tax, general levy on imports; Generally unified invoice system so that the statutory levy based on the evidence, increase the reliability and accuracy.On the size of the scope of taxation, most countries in Europe all of the implementation of VAT to the retail areas, some of which included agriculture and services in the context of https://www.wendangku.net/doc/282475717.html,tin America and some Asian countries are generally introduced to the retail and service industries.

Some African countries only implement to the production processes.Type in the choice of value-added tax, consumption-type V AT is the world's mainstream value-added tax system meet the need of the national fiscal income and economic co-development.International value-added tax reform law also applies to China's value-added tax reform.China to expand the existing value-added tax levied within the current scope of VAT need to be implemented in phases,In expanding the scope of value-added tax levied on the financial, material impact on the economy to be patient when using a smooth transition measures to ensure the smooth progress of tax reform.

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