1、 1 中文 2567 字 Comparative analysis and Inspiration of Foreign Value-Added Tax System Terry Cartwright Introduction to vat registration and accounting For value added tax M.2010 Abstract Value-added tax, as the name implies, is based on the value added part of the commodity tax levied. Value added by
2、Marxist theory, commodity value is (c + v + m) in the (v + m) section. VAT has a round after round of tax, tax does not re-sign” feature. This feature enables a relatively fair tax burden of taxpayers, and promotes the production and circulation of commodities and large-scale socialized production.
3、VAT is the worlds most widely used and successful tax system, more than 140 countries use the tax system as a way of government revenue. This chapter aims to compare countries in the world of VAT, the VAT in China to provide ideas for further improvement. Keywords: Foreign Value-added tax system Pro
4、duce 2 First, the production of value-added tax Value-based value-added tax system and tax idea began shortly after World War I. At that time Germanys Karl Eph von Siemens had proposed to implement such a tax to replace the business tax Multi-stage tax. Siemens said his proposal is to recommend a so
5、phisticated sales tax”. Yale University professor Thomas S Adams, his proposal will be revamped as EIT. This is the seed of VAT thought. The 1950s, with the increasing socialization of industrial production, production increased circulation. Business tax in the production chain back to the productio
6、n of the tax burden borne by the operators increased the cumulative. The shortcomings of the business tax increasingly exposed, has been a huge torrent of reef the capitalist commodity economy. Greatly hindered the capitalist commodity production and circulation. In 1948 the French government allowe
7、d manufacturing of goods after deducting intermediate inputs taxed on the value of finished products. In 1954, the French government further expanded the scope of the fixed assets net of taxes already paid, replaced produce value-added tax with tax reform, which marked the official birth of VAT, pro
8、claimed the demise of the business tax. In the implementation of the principle of deduction practice, Tax payable in terms of full sales value, offset the tax contained in purchase or accept a variety of goods and services in the production , the actual levy amount just equal to the value added tax
9、levied in production and operation, has been termed value-added tax. Soon, the French value added tax from industrial expansion to the agriculture, commerce, transportation and services industries in the world, the lead in establishing a set of most systems of consumption-type VAT system. Second, th
10、e application of VAT in foreign countries (A) The application of VAT in European countries In Europe, France and Finland firstly on turnover tax of the value-added tax form for a good attempt. On April 1967, the Community Committee issued the first number and second orders on the implementation of V
11、AT, decided that all member states must be with VAT before January 1, 1972. EU VAT is a more complete tax, has the following characteristics: First, a broad collection surface. Related to commodity production, distribution, exchange and consumption in all fields； the second is to allow taxpayers to
12、execute the widest deduct. Taxpayers can from the amount of tax 3 payable deduct the VAT, which have been satisfied from current purchase machinery, equipment, raw materials, auxiliary materials and other investment items. Third, tax on exported goods with the unity of zero rate and imported goods b
13、y a unified tax rate of domestic goods. Four is the implementation of tax deduction way link-by- links. The tax burden on those Production and operation cant be uneven, because of their scale of operation, management structure, the different business way. Taxpayers who pay the VAT, the tax burden ra
14、te is the same. Therefore, does not affect all aspects of production to consumption tax .This neutralprinciple promotes the taxpayer always focus on cost consumption, increase revenue, and help improve the social and economic benefits. France ,before in 1968 implemented the VAT in the form of turnov
15、er tax, November1, 1968 through tax reform, implemented consumption-type VAT. European countries have been 6 to 10 year transition period, complete the transition to a consumption-type VAT, in fact, European countries during the transition period to implement the semi-production , value-added tax af
16、ter a long transition period before Consumption-type VAT implementation of wide-ranging. (B) the application of VAT in the Americas In the Americas, Brazil was the first country to implement VAT. From 1967 to 1985, Uruguay, Ecuador, Argentina, Bolivia, Costa Rica, Panama, Chile, Peru, Mexico, Guatem
17、ala, Nicaragua and other countries have introduced VAT., The scope of VAT levied on is less in African countries, in addition to the implementation of the wholesale segment of Madagascar, the other most of the countries mainly limited to the manufacture and import. Some of these countries such as Br
18、azil, Argentina, farmers are also included in the scope of tax .Most countries such as Uruguay, Ecuador, Colombia, Panama, Chile, Peru, Mexico also provide on other certain services tax. In Americas, through the practice of States and reform, the current addition of Honduras, the Dominican Republic,
19、 Haiti introduction of an income-type VAT, the other Latin American countries to implement all the consumption-type VAT. (C) the application of VAT in Africa VAT implementation in African countries is relatively late。 From 1955 to 1969, Tunisia, Cte dIvoire, Morocco, Algeria, Senegal, Madagascar and other countries have introduced VAT。 African countries, the scope of VAT levied on less, in addition to the implementation of the wholesale segment of Madagascar, the other most of the countries mainly limited to the manufacture and import。 Cte dIvoire, of which value
