中韩增值税比较（Comparison of VAT between China and Korea）.docVIP

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中韩增值税比较（Comparison of VAT between China and Korea）.doc

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中韩增值税比较（Comparison of VAT between China and Korea）

中韩增值税比较（Comparison of VAT between China and Korea） Comparison of VAT between China and Korea Comparison of VAT between China and Korea 2008-12-20 15:15:35 South Korea decided to introduce VAT in the long-term tax reform plan enacted in 1971, and was formally implemented in July 1, 1977 after 6 years of preparation. China began to test VAT in a small number of industries in 1977, but the real value added tax began in January 1, 1994. The value-added tax of the two countries has a lot in common in the purposes of implementation, the structure of tax rates and the method of tax assessment, but there are also differences in tax categories, scope of Taxation and methods of tax collection and management. Analysis of VAT differences between the two countries is of benefit to the improvement of value-added tax in china. China and South Korea, value-added tax, difference, performance 1, tax types of differences From the tax base, South Korea is implementing a value-added tax on consumption, that is, all the goods or services purchased by taxpayers are included in the value-added tax. In Korea, there are only two kinds of input tax is not deductible VAT: one is the purchase of goods or services are not submitted to the government without the calculation of taxes and calculation of taxes; two is the production and operation is not directly related to pay income tax, such as non business use of VAT input tax, car reception expenses. China the production type VAT, the balance in enterprise sales income minus the purchase of raw materials, fuels, auxiliary materials and other expenses as the amount of added value, fixed assets cannot be deducted from the purchase costs, depreciation of fixed assets is not a one-time deduction, only to share the cost of production in the month by month. 2, the scope of tax differences South Korea is very wide range of value-added tax, where the sale of goods and services, goods imported natural persons and legal personality Association and foundat