增值税外文翻译

中文3837字

Value added tax

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Abstract

A value added tax(V AT)is a form of consumption tax．It is a tax on the”value added”to a product or material，from an accounting view, at each stage of its manufacture or distribution．The”value added”to a product by a business is the sale price charged to its customer，minus the cost of materials and other taxable inputs．A V AT is like a sales tax in that ultimately only the end consumer is taxed．It differs from the sales tax in that，with the latter，the tax is collected and remitted to the government only once．at the point of purchase by the end consumer．With the V AT, collections，remittances to the government，and credits for taxes already paid occur each time a business in the supply chain purchases products from another business. The reason businesses end up paying no tax is that at the time they sell the product，they receive a credit for all the tax they have paid to suppliers．

Personal end-consumers of products and services cannot recover V AT on purchases，but businesses are able to recover V AT(input tax)on the products and services that they buy in order to produce further goods or services that will be sold to yet another business in the supply chain or directly to a final consumer．In this way, the total tax levied at each stage in the economic chain of supply is a constant fraction of the value added by a business to its products，and most of the cost of collecting the tax is borne by business，rather than by the state．Value Added Taxes were introduced in part because they create stronger incentives to collect than a sales tax does．Both types of consumption tax create an incentive by end consumers to avoid or evade the tax．But the sales tax offers the buyer a mechanism to avoid or evade the tax--persuade the seller that he is not really an end consumer，and therefore the seller is not legally required to collect it．The burden of determining whether the buyer’S motivation is to consume or re-sell is on the seller．but the seller has no direct economic incentive to the seller to collect it．The V AT approach gives sellers a direct financial stake in collecting the tax，and eliminates the problematic decision by the seller about whether the buyer is or is not an end consumer．

Chapter I Comparison with a sales tax

Value added tax(V AT)avoids the cascade effect of sales tax by taxing only the value added at each stage of production．For this reason，throughout the world，V AT has been gaining favor over traditional sales taxes．In principle，V AT applies to all provisions of goods and services．V AT is assessed and collected on the value of goods or services that have been provided every time there is a transaction (sale/purchase). The seller charges V AT to the buyer, and the seller pays this V AT to the government．If however, the purchaser is not an end user，but the goods or services purchased are costs to its business, the tax it has paid for such purchases can be deducted from the tax it charges to its customers．The government only receives the difference；in other words，it is paid tax on the gross margin of each transaction，by each participant in the sales chain．

Sales tax is normally charged on end users(consumers)．The V AT mechanism means that the end—user tax is the same as it would be with a sales tax．The main difference is the extra accounting required by those in the middle of the supply chain；this disadvantage of V AT is balanced by application of the same tax to each member of the production chain regardless of its position in it and the position of its customers, reducing the effort required to check and certify their status．When the V AT system has few, if any, exemptions such as with GST in New Zealand，payment of V AT is even simpler.

A general economic idea is that if sales taxes exceed 1 0％，people start engaging in widespread tax evading activity(1ike buying over the Internet，pretending to be a business，buying at wholesale，buying products through an employer etc. On the other hand．total V AT rates can rise above 1 0％without widespread evasion because of the novel collection mechanism．However，because of its particular mechanism of collection，V AT becomes quite easily the target of specific frauds like carousel fraud, which can be very expensive in terms of loss of tax incomes for states.

1.1 Principle of V AT

The standard way to implement a V AT involves assuming a business owes some percentage on the price of the product minus all taxes previously paid on the good. If V AT rates were 10％，an orange juice maker would pay 10％of the￡5 per litre price (￡0.50)minus taxes previously paid by the orange farmer(maybe￡0.20)．In this example，the orange juice maker would have a ￡0.30 tax liability. Each business has a strong incentive for its suppliers to pay their taxes，allowing V AT rates to be higher

with less tax evasion than a retail sales tax．Behind this simple principle are the variations in its implementations，as discussed in the next section．

1.2 Basis for V ATs

By the method of collection. V AT can be accounts-based or invoice-based. Under the invoice method of collection, each seller charges V AT rate on his output and passes the buyer a special invoice that indicates the amount of tax charged. Buyers who are subject to V AT on their own sales(output tax)，consider the tax on the purchase invoices as input tax and can deduct the sum from their own V AT liability. The difference between output tax and input tax is paid to the government (or a refund is claimed，in the case of negative liability). Under the accounts based method，no such specific invoices are used．Instead，the tax is calculated on the value added, measured as a difference between revenues and allowable purchases. Most countries today use the invoice method, the only exception being Japan, which uses the accounts method.

Chapter II Criticisms

The “value-added tax” has been criticized as the burden of it relies on personal end-consumers of products. Some critics consider it to be a regressive tax, meaning the poor pay more, as a percentage of their income, than the rich. Defenders argue that excising taxation through income is an arbitrary standard，and that the value-added tax is in fact a proportional tax in that people with higher income pay more at the same rate that they consume more. The effective progressiveness or regressiveness of a V AT system can also be affected when different classes of goods are taxed at different rates. To maintain the progressive nature of total taxes on individuals, countries implementing V AT have reduced income tax on lower income-earners, as well as instituted direct transfer payments to lower-income groups, resulting in lower tax burdens on the poor.

Revenues from a value added tax are frequently lower than expected because they are difficult and costly to administer and collect．In many countries, however, where collection of personal income taxes and corporate profit taxes has been historically weak, V AT collection has been more successful than other types of taxes. V AT has become more important in many jurisdictions as tariff levels have fallen worldwide due to trade liberalization. as V AT has essentially replaced lost tariff revenues. Whether the costs and distortions of value added taxes are lower than the economic inefficiencies and enforcement issues (e.g. smuggling) from high import tariffs is debated, but theory suggests value added taxes are far more efficient.

Certain industries(small．scale services，for example)tend to have more V AT avoidance, particularly where cash transactions predominate，and V AT may be criticized for encouraging this. From the perspective of government, however, V AT may be preferable because it captures at least some of the value-added, For example, a carpenter may offer to provide services for cash (i.e. without a receipt, and without V AT)to a homeowner, who usually cannot claim input V AT back. The homeowner will hence bear lower costs and the carpenter may be able to avoid other taxes (profit or payroll taxes). The government, however, may still receive V AT for various other inputs(1umber, paint, gasoline, tools, etc.) sold to the carpenter，who would be unable to reclaim the V AT on these inputs (unless of course the carpenter also has at 1east some jobs done with receipt, and claims all purchased inputs to go to those jobs). While the total tax receipts may be lower compared to full compliance, it may not be lower than under other feasible taxation systems.

Chapter III V AT systems

3.1 European Union

The European Union Value Added Tax(EU V AT)is a value added tax encompassing member states in the European Union Value Added Tax Area. Joining in this is compulsory for member states of the European Union. As a consumption tax, the EU V AT taxes the consumption of goods and services in the EU V AT area. The EU V AT’s key issue asks where the supply and consumption occurs thereby determining which member state will collect the V AT and which V AT rate will be charged.

Each Member State’s national V AT legislation must comply with the provisions 0f EU V AT law as set out in Directive 2006/112/EC. This Directive sets out the basic framework for EU V AT, but does allow Member States some degree of flexibility in implementation of V AT legislation. For example different rates of V AT are allowed in different EU member states. However Directive 2006/112requires Member states to have a minimum standard rate of V AT of 15％and one or two reduced rates not to be below 5％. Some Member States have a 0％V AT rate on certain supplies-these Member States would have agreed this as part of their EU Accession Treaty(for example, newspapers and certain magazines in Belgium). The current maximum rate in operation in the EU is 25％, though member states are free to set higher rates.

V AT that is charged by a business and paid by its customers is known as ”output V AT” (that is，V AT on its output supplies). V AT that is paid by a business to other businesses on the supplies that it receives is known as ”input V AT”(that is, V AT on its input supplies). A business is generally able to recover input V AT to the extent that the input V AT is attributable to(that is, used to make)its taxable outputs. Input V AT is recovered by setting it against the output V AT for which the business is required to account to the government, or, if there is an excess, by claiming a repayment from the government.

The V AT Directive (prior to 1 January 2007 referred to as the Sixth V AT Directive) requires certain goods and services to be exempt from V AT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from V AT but subject to the ability of an EU member state to opt to charge V AT on those supplies (such as land and certain financial services). Input V AT that is attributable to exempt supplies is not recoverable，although a business Can increase its prices SO the customer effectively bears the cost of the ’sticking’ V AT (the effective rate will be lower than the headline rate and depend

on the balance between previously taxed input and labor at the exempt stage).

3.2 The Nordic countries

In Denmark，V AT is generally applied at one rate, and with few exceptions is not split into two or more rates as in other countries (e.g. Germany), where reduced rates apply to essential goods such as foodstuffs．The current standard rate of V AT in Denmark is 25%. That makes Denmark one of the countries with the highest value added tax, alongside Norway and Sweden. A number of services has reduced V AT, for instance public transportation of private persons, health care services, publishing newspapers, rent of premises (the lessor can, though, voluntarily register as V AT payer, except for residential premises), and travel agency operations.

In Finland，the standard rate of V AT is 23%, along with all other V AT rates, excluding the zero rate. In addition，two reduced rates are in use:12%(reduced in October 2009 from 17% for non-restaurant food, from July 2010 will encompass restaurant food also), which is applied on food and animal feed, and 8%, which is applied on passenger transportation services, cinema performances, physical exercise services, books, pharmaceuticals, entrance fees to commercial cultural and entertainment events and facilities. Supplies of some goods and services are exempt under the conditions defined in the Finnish V AT Act: hospital and medical care; social welfare services; educational. financial and insurance services; lotteries and money games; transactions concerning bank notes and coins used as legal tender; real property including building land; certain transactions carried out by blind persons and interpretation services for deaf persons. The seller of these tax-exempt services or goods is not subject to V AT and does not pay tax on sales. Such sellers therefore may not deduct V AT included in the purchase prices of his inputs.

In Sweden, V AT is split into three levels; 25% for most goods and services including restaurants bills, 12% for foods (incl. bring home from restaurants) and hotel stays (but breakfast at 25%) and 6% for printed matter, cultural services, and transport of private persons. Some services are not taxable for example education of children and adults if public utility, and health and dental care, but education is taxable at 25% in case of courses for adults at a private school. Dance events (for the guests) have 25%, concerts and stage shows have 6%, and some types of cultural events have 0%.

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? Ahmed. Ehtisham and Nicholas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press).

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增值税

From Wikipedia，the free encyclopedi

摘要

增值税(V AT)是消费税的一种形式。从会计视角看，它在每个制造或分销阶段都是一个税收上的“附加值税”的产品或材料。在“增值”的一项业务产品的销售价格中向客户收取，扣除材料和其他应税投入的成本.增值税类似于销售税，最终由最终消费者承担税负。然而它又不同于销售税，后者的税收是对收集并汇给政府在购买后的最终消费点上的销售额征税。随着增值税的出现，收集、向政府、?L款，并己缴纳税款抵免从其他业务中每次出现在供应链的采购业务。之所以企业为此付出税额，是由于当时他们在销售的产品的是时候收到了所有供应商支付给他们税收抵免。

个人是最终产品和服务的消费者，企业无法收回向卖方缴纳的增值税，但企业完全能够回收企业的产品和服务，他们为了进一步生产和经营永久的商品或将其出售给增值税(进项税额)供应链上的另一商务服务业或直接向最终消费者销售。这样，在总税收中的每个阶段的供应链经济上征收的企业不断增加的一小部分的产品价值，并收集了税收成本，其最重要的是承担的业务，而不是由状态。增值税部分被推出，是因为他们创造更强的激励，收集和销售税一样。这两种类型的消费税由最终消费者创造一个鼓励，以避免或逃避纳税。但销售税，买方提供一个机制，以避免或逃避税收，说服卖方表明他是不是一个真正的最终消费者，因此，卖方没有法律要求收集。是否买方的动机决定负担的消费或转售的卖方，但卖方没有直接的经济诱因，卖方收集。增值税的方法提供卖方在收集税收直接经济利害关系，并消除由卖方决定是否有问题的买方是或不是最终消费者。

第一章与销售税比较

增值税(增值税)征税，从而避免了只重视销售税连带效应在生产的每个阶段增加。出于这个原因，在世界各地，已获得对增值税税款传统销售的青睐。原则上，增值税适用于商品和服务的所有条款。评估和增值税的商品或服务的价值已提供每次有一个交易(出售／购买)收取。出卖人向买受人收取增值税，而卖方支付此向政府缴纳增值税。但是，如果买方不是最终用户，但购买的商品或服务是其经营成本，它为这种购买缴纳的税款可以扣除税的收费客户。政府只收到的区别，换句话说，它是在每个支付交易税毛利率销售链中的每个参与者。

一般销售税征收最终用户(消费者)。增值税的机制意味着最终用户税是相同的，因为它会与销售税。主要的区别是多余的会计在供应链中的要求，这对增值税的缺点是由同一纳税申报的每个生产环节的成员，不论其地位，它和它的客户的立场平衡，减少所需的检查和证明其身份的努力。当增值税制度却少之又少，如果有的话，如与新西兰的商品及服务税的豁免，增值税纳税就更简单了。

整体经济的想法是，如果销售税超过10％，人们开始从事广泛逃避税收活动(如在互联网上购买，假装是业务，以批发价购买，购买通过雇主等产品)，另一方面总的增值税率可上升10％以上，没有广泛的逃避，因为小说的征管机制。[来源请求]，但由于其特殊机制的收集，增值税，就变得很容易了像旋转木马欺诈舞弊的具体目标，这都可以，很昂贵的国家税收收入损失条款。

1.1 增值税的原则

标准的方式来实现一个涉及假设一个企业增值税欠一些产品的减去先前支付的所有税款的好价格的百分比。如果增值税率分别为10％，橙果汁生产商将支付10英镑的价格每公升5％(￡0．50)减去先前由橙农民(也许0．20英镑)纳税。在这个例子中，橙汁生产商将有一个O．30英镑纳税义务。每个企业都有一个强烈的激励对其供应商付税，增值税率，允许用不到零售销售税逃税高。这背后的简单原则是在它的实现的变化，如在下一节讨论

1.2 增值税的依据

通过对收集的方法，增值税可账户为基础或发票为基础的。根据发票的征收方法，每个卖家在他的销项税额收费率，并传递一个专用发票买方指示带电税收数额。谁是买家对他们征收增值税(销项税额)自己的销售，可以考虑作为进项税购买发票的税，可以从自己的增值税扣除负债的总和。之间的销项税和进项税的区别是支付给政府(或退款声称在负赔偿责任的情况下)。根据账目计算方法，没有这些特定发票的使用。税收的增加值计算，由于收入和允许购买之间的差额计算。大多数国家都使用发票的方法，唯一的例外是日本，它使用的账户的方法。

第二章评论

在“增值税”已被批评为它的负担个人终端消费者依赖的products．Some 评论家认为，这是一种累退税，这意味着支付更多的贫困作为其收入的百分七匕，较丰富。辩护者说，通过切除所得税是一个任意的标准，而增值税其实是一个高收入的比例税率缴纳人以同样的速度，他们消耗更多更多。有效的先进性或增值税制度regressiveness也受到影响不同类别的商品时，以不同的比率征税。为了保持对个人进步的总税收的性质，国家实施增值税减少了对较低收入者的所得税，以及实行直接转移支付力度，低收入群体，对穷人造成负担，降低税收。

从价值的增值税收入往往低于预期，因为它们很难和昂贵的管理和收集。在许多国家，然而，在个人所得税和公司利润税的征收历来薄弱，已征收增值税的税收己超过其他类型的成功。增值税已成为许多地区越来越重要，因为全球的关税水平己降至由于贸易自由化，因为增值税已经基本上取代失去了关税收入。无论是成本和价值扭曲的增值税是比经济效率低下和执法问题的高进口关税(如走私)较低的进行辩论，但理论认为增值税是更有效率。

某些行业往往有更多的增值税避税，例如特别是在现金交易为主，和增值税可能是促使这种批评。从政府的角度来看，增值税可能是可取的，因为它抓住至少增值部分。例如，一个木匠可以提供现金，提供服务(即没有收据，没有增值税)到房主，通常不能说谁进项税回来。因此，房主将承担降低成本，木匠或许能够避免(利润或工资税)，其他税收。政府，但是，仍可能会收到其他各种投入(木材，油漆，汽油，工具等)出售给木匠，会是谁无法收回这些投入对增值税(当然，除非木匠也有在至少与收据做了一些工作，并声称所有购买投入到这些工作)。而总税收收入可能低于充分遵守，不得低于其他可行的税收制度下低。

第三章增值税制度

3.1 欧洲联盟

欧盟增值税(欧盟增值税)是一个包括增值税在欧盟成员国的增值税价值区。在这个结合，是对欧洲联盟成员国的必修课。作为一个消费税，增值税税率，欧盟的商品和欧盟增值税方面的服务消费。欧盟增值税的关键问题问起发生的供应和消费，从而确定哪些会员国将其收集增值税和增值税率将不收取费用。

每个会员国的国家增值税立法必须符合欧盟增值税法的规定载指令2006／112／EC第出来。该指令规定了欧盟增值税的基本框架，但允许一些成员国在实施增值税立法的灵活程度。例如不同的增值税率允许在不同的欧盟成员国。但是指令2006／112要求成员国有一个最低的15％和一个或两个降低利率不得低于5％的增值税标准税率。有一些会员国对某些供应O％的增值税税率，这些会员国将同意作为其加入欧盟条约的一部分(例如，在比利时的一些报纸和杂志)这一点。在欧盟中的工作电流最高税率为25％，但成员国可白行设定较高的利率。

增值税是由业务收取客户支付的，由被称为“销项税额”(即，其输出提供增值税)而闻名。增值税由企业支付对收到的耗材为“进项税额”(即，其输入电源增值税)己知的其他业务。一个企业一般能收回投入的范围内，增值税进项税的原因是(也就是用来制造)，其应纳税的产出。进项税额是通过设置恢复对销项税额为其企业必须向政府交代，或者，如果有多余的，声称该国政府的偿还它。

增值税指令(2007年1月1号之前被称为第六增值税指令)要求某些商品和服务免征增值税(例如，邮政服务，医疗保健，信贷，保险，博彩)，以及某些其他商品和服务被免除增值税，但受欧盟成员国的能力选择收取(如土地和某些金融服务)的供应增值税。进项税额是由于免除用品是不能收回的，虽然企业可以提高价格，使客户有效地承受了’坚持’增值税成本(有效税率将低于通货膨胀率较低，在资产之间的依赖以前征税输入，并在豁免期劳动)。

3.2 北欧国家

在丹麦，增值税一般应用在一加剧，有少数的例外是不分成两个或多个分割率在其他国家(如德国)，其中降低率适用于如食品的必备品。目前在丹麦增值税的标准税率为25％。这使得丹麦的最高价值的国家之一，挪威和瑞典一起加入税。一个服务的数量减少了增值税，例如私人的公共交通，医疗保健服务，出版报纸，房地(出租人可以，不过，自愿登记为增值税纳税人除了住宅楼宇)的租金，及旅行社操作。

在芬兰，增值税的标准税率为23％，以及所有其他的增值税率，但不包括零税率。此外，两降低利率都在使用中：12％和8％(从17％减至2009年10月非餐厅的食物，从2010年7月，将包括餐厅的食物也)，这是对食品和动物饲料

的应用，这是对客运服务，电影表演，体育锻炼服务，图书，医药费，门票适用于商业文化和娱乐的活动和设施。一些商品和服务的供应下，在芬兰免除增值税法规定的条件：医院和医疗保健，社会福利服务，教育，金融和保险服务，彩票和金钱游戏；交易有关的银行纸币及硬币为法定货币使用；真正的财产，包括建筑物的土地；某些交易进行盲聋哑人上和口译服务的人了。这些免税商品销售服务或不缴纳增值税，不缴纳营业税。这种卖家不得扣除增值税，因此在他的投入，包括购买价格。

在瑞典，增值税分为二个层次划分：25％，大多数商品和服务，包括饮食费，12％的食品(包括从餐馆带回家)和酒店住宿(早餐，但25％)和6％的印刷品，文化服务，以及私人的交通工具。有些服务不适合儿童和成年人为例，如果公用事业，卫生和口腔卫生教育征税，但教育是成人的25％应纳税的课程而言，私立的学校。舞蹈事件(客人)有25％，演唱会及舞台表演有6％，而某些类型的文化活动有0％。

参考文献：见原文