营业税改征值税外文文献及译文.docVIP

本科毕业论文 外文文献及译文 文献、资料题目：Comparing the Value-Added Tax to the Retail Sales Tax 文献、资料来源：Journal of Public Economics 文献、资料发表（出版）日期：2011.4 院 （部）： 商学院 专 业： 会计学 班 级： 姓 名： 学 号： 指导教师： 翻译日期： 2013.6.16外文文献：　 Comparing the Value-Added Tax to the Retail Sales Tax For Richard F. Dye , Therese J. McGuire Journal of Public Economics April 2011 Overview of VAT More than 130 countries use VAT as a key source of government revenue. VAT is a general, broad-based consumption tax assessed on the value added to goods and services. VAT is generally levied on value added at every stage of production, with a mechanism allowing the sellers a credit for the tax they have paid on their own purchases of goods and services (input tax) against the taxes collected on their sales of goods and service (output tax). Generally, VAT is: A general tax that applies to all commercial activities involving the production and distribution of goods and the provision of services; A consumption tax ultimately borne by the consumer; An indirect tax levied on the consumer as part of the price of goods or services; A multistage tax visible at each stage of the production and distribution chain; and A fractionally collected tax that uses a system of partial payments whereby a seller charges VAT on all of its sales with a corresponding claim of credit for VAT that it has been charged on all of its purchases. There are three methods of calculating VAT liability: the credit-invoice method, the subtraction method, and the addition method. This column deals with only the credit-invoice method, which is the most widely used. The credit-invoice method highlights the VAT defining feature: the use of output tax (tax collected on sales) and input tax (tax paid on purchases). A taxpayer generally computes its VAT liability as the difference between the VAT charged on taxable sales and the VAT paid on taxable purchases. This method requires the use of an invoice that separately lists the VAT compon