增值税的国际比较与借鉴（International Comparison and reference of value added tax）.docVIP

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增值税的国际比较与借鉴（International Comparison and reference of value added tax）.doc

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增值税的国际比较与借鉴（International Comparison and reference of value added tax）

增值税的国际比较与借鉴（International Comparison and reference of value added tax） Overseas windows Modern Accounting International Comparison and reference of value added tax Xiao Feng Liu (Hubei University of Economics, Wuhan 430205) By comparing and analyzing the value-added tax system in France, Germany, Italy and Japan, we can get many useful inspirations Further improve Chinas value-added tax system has a certain reference. Key words: VAT transparency, fair tax burden I. Changes in VAT in France In 1948, the French business tax divided on, before deduction Part of the tax paid, but the investment expenditure shall not be deducted, the business tax Certain characteristics of VAT have been made. In 1954, France approved investment The amount of tax paid for sexual expenses is deductible, and VAT is officially implemented. 1966 to In 1978, a series of value-added tax bills were issued to improve and expand the collection Scope of the formation of the existing value-added tax model. 1., the scope of levy continues to expand. France was originally devoted only to industrial production and Commerce The value-added tax was levied in the wholesale section of the goods, and the scope of collection was extended to the business in 1966 Retail chains and agriculture were further extended to freelancers in 1978. So far, the range of value-added tax in France includes agriculture, commerce and industry, Services and freelancers, all paid products in France, and All business activities should be subject to vat. 2., the adjustment of tax rates. In 2003, the standard rate of VAT was 20.6% down to 19.6%, low tax rate of 5.5%, mainly for daily necessities Such as food, beverages, passenger transport, books, etc., except for special transactions Special rates are also prescribed, and these special rates often vary Adjust. In France, although the zero tax rate applies to special transactions (such as traders) Export of goods and services, but not as a single tax rate in the tax law As specifi