我国目前的增值税征收范围不宜扩大（The scope of value-added tax should not be expanded in our country）.docVIP

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我国目前的增值税征收范围不宜扩大（The scope of value-added tax should not be expanded in our country）.doc

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我国目前的增值税征收范围不宜扩大（The scope of value-added tax should not be expanded in our country）

我国目前的增值税征收范围不宜扩大（The scope of value-added tax should not be expanded in our country） The scope of value-added tax should not be expanded in our country Chinas current VAT collection scope should not be expanded, 2008-12-20, 15:15:20 Since 1954, France has taken the lead in implementing VAT, and more than 100 countries and regions have imposed this tax in the world. Because each sovereign state is to select the appropriate value-added tax system according to their national conditions, including the scope of the implementation of the VAT on the surface, therefore, countries in the scope of vat seems to be different, but careful study, it is not difficult to find, in the range of value-added tax collection practices in the countries, with some regularity what. This paper attempts to make a suggestion on the adjustment of the scope of value-added tax in China by summing up the international practice of the scope of VAT collection. A summary of the international practice of the scope of VAT collection (1) from the practice of levying VAT in the world, the scope of VAT collection is closely related to the economic and tax management level of a country From the current world the scope of value-added tax, there are three types: nothing more than a large range of value-added tax, in the scope of value-added tax and a small range of value-added tax, the former is represented by the European Union, the levy scope relates to agriculture, industry, wholesale, retail and services such as the national economy in the fields; in some Asian countries as the representative, the levy scope including industry, wholesale and retail, manufacturing and commodity circulation; the latter to African countries as the representative, the levy scope is limited to the manufacturing industry. The formation of such a distribution is by no means an accidental coincidence, nor a subjective decision by the government, but determined by the level of economic development and the level of tax collection