中韩增值税比拟(国外英文资料).docVIP

中韩增值税比较 China and South Korea value added tax to compare The value added tax of China and South Korea compares the 2008-12-20 15:15:35 South Korea decided in 1971 to introduce VAT, which was formally implemented on 1 July 1977 after six years of preparation. China has been experimenting with value-added tax in a small number of industries since 1977, but the real value added tax began on January 1, 1994. Purpose of the two countries in the implementation of VAT, tax rate structure and tax aspects have a lot in common, but in the aspects such as type of tax, tax scope, collection method also has bigger difference. It is helpful to analyze the difference of value-added tax in China. The differences in value-added tax in China and South Korea The difference in the type of tax On the basis of the tax base, South Korea is the consumer value added tax, which is deducted from the value added tax of all goods or services that the taxpayer purchases. In South Korea, only two classes of input tax cant against output tax: one is to buy goods or services without the ird and did not submit the ird to the government; The second is the amount of input taxes paid by the production and operation without direct correlation, such as the input tax for the non-business car and the input tax for the reception expenses. China is a production-based value-added tax to the company sales revenue minus the purchase of raw materials, fuels, auxiliary materials such as the balance of fees as appreciation, fixed assets purchase expense cant deduct, fixed assets depreciation cost cannot one-time deduct, only monthly contribution to the cost of production. The difference in the scope of taxation South Korea a wide range of value-added tax levy, the sale of goods, providing labor services, import goods of a natural person, legal person and has no legal person status of the community, consortium, etc., regardless of whether for-profit, belong to the scope of VAT tax. The tax scope of Chinas value-ad