法国营业税改增值税研究外文文献翻译2014年译文4500字

文献出处：Evans C, Hansford A, Hasseldine J, et al. The Study of Business tax into the V AT：The empirical analysis of France [J] Journal of Tax Research, 2014, 12(2): 453-482.

（声明：本译文归百度文库所有，其他网站不得转载，完整译文请到百度文库。）

原文

The Study of Business tax into the V AT：The empirical analysis of France

Evans, Hansford, Hasseldine

Abstract：In the current tax structure in France, Value-Added Tax (V AT) and sales tax are two most important turnover taxes. V AT covers almost the secondary industry except the construction. And in most sectors of the tertiary industry, sales tax is levied. But with the development of market economy, such tax institution is showing its irrationality. In order to further solve the double taxation issues in goods and services tax, perfect the tax system and support the development of modern service industry, France will gradually change the current sales tax to V AT in accordance with the establishment of the modern type of V AT mode. The reform has far -reaching impact on promoting the development of the tertiary industry, especially the modern service industry, promoting economic restructuring and improving the comprehensive national strength, promoting the healthy and harmonious development of the national economy, and the establishment and perfection of fiscal and taxation systems conducive to scientific development.

Key words：V AT, fiscal and taxation systems reform, system of tax

The tax system as one of the national macroeconomic regulation and control tools, each significant change must obey and serve the macroeconomic regulation and control goal request, to adapt themselves to the political, economic and social situation, has its profound historical and realistic background.With the passage of time, the social progress and economic development, the early stage of the implementation

of the tax system and reality of economic and social contradictions accumulate gradually, to temporize change inevitably require institutional change and structural optimization, is in line with the development trend of pragmatic.V AT is to adapt to the height of the development of commodity economy arises at the historic moment, France has been committed to reform and improve the system of value added tax. Since January 1, 2009, France in all areas, all industries comprehensively implement V AT reform.V AT, refers to the transition from production V AT to consumer V AT.The purpose of reform is to expand domestic demand, reduce the tax burden of business investment in equipment, promote enterprise technology progress, industrial structure adjustment and transformation of the mode of economic growth.This reform is the value-added tax system was introduced in 1994 France since the wide range of aspects, affect one of the biggest change, making French V AT system a step closer to international norms.According to the spirit of the state council executive meeting, the main content of the V AT reform includes the following several aspects: since January 1, 2009, all across the country, general V AT taxpayers for new purchase equipment contained in the input tax deduction can be calculated;Purchase of cars, motorcycles and yacht services consumption tax shall not be deductible income taxes;Cancel the import equipment value-added tax exemption policy and V AT rebate policy purchasing home-made equipment for enterprises with foreign investment;Small-scale taxpayers levy rates decreased to 3%;The restoration of minerals V AT rate from 13% to 17%.V AT reform, allowing companies to offset the purchase equipment of value added tax, which is both a major tax cuts, is also an important part of the active fiscal policy.

Most countries in the world is a consumption-based value-added tax, the implementation of consumer V AT in France, the unification of the help and the international practice of value added tax, is conducive to further attract foreign capital inflows, so as to promote the continuous development of domestic enterprises economic scale, enhance the capacity of domestic enterprises in the international market competition.At the same time, the disadvantages of consumer V AT to eliminate double taxation, realized export rebate thoroughly, promote the development

of export trade.

The generation of value added tax is inseparable with tax.Along with the increasing socialization of industrial production, the production increase circulation, sales made in the production chain backend cumulative production operators bear the tax burden.Early in the 20th century, the business tax increasingly exposed the shortcomings, hindered the capitalist commodity production and circulation.After the "war", Wilhelm von Siemens of Germany has proposed to "a sophisticated sales tax" to replace the business tax, this is the germ of an idea of value added tax.After the second world war, the French first sounded the horn of tax reform.In 1948 the French government to allow manufacture goods after deducting the intermediate inputs to a tax on finished goods value.In morris, 1954, with the help of law to the French government to deduct further expanded to fixed assets, taxes paid will produce tax reform known as value-added tax, marks the formal V AT was born.Soon, the French V AT from industry to agriculture, commerce, transportation, service industry, the first in the world to establish a set of the system of consumption-based value-added tax system.Value-added tax in France pioneered the use of has obtained the good effect, make value-added tax system is able to spread throughout the world, its also to enrich and perfect in the transmission.From the point of the development of foreign value-added tax system, the overall trend is from the production to consumption, converge to simplify the tax rates and collection and management mode, the allocation of tax adjustment is sufficient, industry tax equalization.

German formally on January 1, 1968 implementation of value-added tax, to replace the years of practice has been extended to the retail link tax "cascade" sales tax.After nearly 40 years of continuous improvement and perfection, the value-added tax system in Germany are becoming reasonable, levy management also more specification and accumulated experience.At present, the German V AT is second to the personal income tax, duty.Germany full type value added tax, sales and service provided for V AT taxpayers engaged in commodity business owners and no unit or individual from import activities, collection scope includes the self supply of labor and private use, in addition to the land of other real estate rental business, agents

engaged in labor and parts of the financial activities, lease contract, construction activities, transportation, etc.In the V AT rate in Germany three tax system: standard rate (ordinary tax rate), reduce the tax rate (special tax) and investigation, standard rate applicable to the general trade and imports of goods;Reduce the tax rate applicable to domestic animals, fish, meat, milk, tea, fruits, plants, grains, tap water, such as cultural articles 46 species of special items;Investigation is suitable for commodity exports.

Asean countries the introduction of value added tax is a successful example of Indonesia.Indonesia for the indirect tax reforms focused on the sales tax, and with the V AT scheme (including V AT and luxury consumption tax) to replace the sales tax, value added tax unification set at 10%, in the final stage of consumption V AT, in addition to the individual situation, domestic consumption goods almost no duty-free and low tax rates.In stages since 2004, Indonesia a value-added tax on all goods, luxury goods consumption tax and import duties of value-added tax reform, not only greatly increase the government's financial revenue, but also enhance the fairness of the tax system, improve the efficiency of tax neutral effect is strengthened, the domestic original double taxation problem also eases, and weaken the influence of value-added tax on prices, to a certain extent to ensure the interests of poor, V AT reform has achieved good results.

To sum up, the value added tax of countries mostly take consumption-based value-added tax system, tax range, from the sales of agricultural products, industrial manufacturing, through to the wholesale, retail and services.In the management of country pay attention to the application of computer and network, technically guarantees the efficiency of the value-added tax levy and the taxpayers' supervision and management.

After V AT, France is the implementation of consumer V AT is only a theory of the V AT type https://www.360docs.net/doc/1e8267251.html,pared to foreign tax practice, France on the implementation of consumer V AT in the scope of tax, tax rate, tax management shortcomings, need to further deepen the reform.This level of the reform, will have a significant impact on the turnover tax system.French scope of V AT general provisions is to sell goods

processing, repairs and replacement services, as well as the behavior of the imported goods to impose value added tax.Thus it can be seen that its only the processing, repairs and replacement services levy no construction, post and telecommunications, culture and other labor service into its scope of sports industry.Look from the tax principle, value added tax should cover all the goods and services;From the mature experience of countries all over the world and the real practice, some countries in value added tax is imposed will into its scope of service industry, and other countries is gradually expanding to services.Growing with the development of economy, the French services strength, scope of coverage is not complete value-added tax levy will be conducive to the development of service industry.French existing in narrow scope of value-added tax levy, lead to V AT deduction chain "break", bring a series of problems.(2) the tax deduction, deduction scope is not complete, the existing V AT deduction vouchers non-standard France just in France at present selling goods or providing taxable services as a tax on imported goods, labor service industry is still a traditional business tax.The division of labor is the most prominent contradictions mixed sales and engaged in tax to define problems, complicate the tax collection and administration, as a direct result of the sales of goods of value added tax and business tax taxable services buckle chain interruption, affected the play of the role of value-added tax, not conducive to fair competition.

The intangible asset deduction.Intangible assets is of great significance for high-tech enterprises.If not be deductible, not only cannot completely eliminate double taxation issues, and hindering the development of high-tech industries, to a certain extent.If credit, how to touch buckle?If the intangible asset change paid V AT, will directly affect the local fiscal revenue.At the same time, the intangible assets valuation is also very complex.If according to the current accounting system, at the purchase price included in the cost of intangible assets purchased, homemade intangible asset with homemade cost valuation, homemade cost is higher than the cost of outsourcing, it weakens the enterprise independent innovation motivation.

tax deduction.V AT has many problems in the tax deduction at present: one is the tax deduction of time is not reasonable.Industrial enterprise purchasing goods

warehouse after deduction, business enterprise purchase goods payment deduction, general V AT payers taxable services after payment deduction.This is not reasonable in theory, tax authority to operate in practice.Second, the deduction vouchers.In addition to deduct 13% of the purchase price from the purchase tax-free agricultural products, deduct tax rates low, restricted the development of agricultural enterprises and agricultural product processing industry.The acquisition of waste materials by 10%, the freight invoice according to the 7% deduction, easily lead to falsely making out special invoice, such as virtual taxes tax problems.Three is withholding tax is not completely, while allowing companies to buy new equipment contains the input tax deducted from output tax, but real estate projects under construction are not allowed to offset the input tax, consumption tax taxpayers own yacht, cars and motorcycles also can not offset the input tax.

France after the "transformation" of current value-added tax system further perfect suggestion V AT because of its unique advantages and widely used in the world.France have been trying to reform and improve the system of value-added tax, in order to further solve the problem of double taxation in goods and services tax system, perfect the tax system, support the development of modern service industry has gradually impose business tax industry to impose value added tax.This opened up a new round of tax reform of V AT in France.

Expand the scope of value-added tax levy, V AT "chain" to keep complete 1. From the perspective of tax system integrity, value added tax and business tax in parallel, destroyed the deduction of V AT chain, value added tax neutral effect.Value-added tax has the advantage that the "neutral", that is, at the same time of raising government revenue is not "the distinction between" influence on economic subject, thus objectively beneficial to guide and encourage enterprises to become bigger and stronger in the fair competition, but to give full play to the neutral effect of V AT, the premise is V AT tax base should be as wide as possible, one of the best contains all of the goods and services.In a narrow scope of V AT tax in the current tax system, leading to economic operation of the V AT deduction chain is interrupted, neutral effect will sell at a discount greatly.Expand the scope of value-added tax levy,

a to promote sustainable, rapid and healthy development of national economy;Second, we must to strengthen tax administration, increasing the tax revenue;Third, we need to help tax simplification, to resolve the contradictions.In the scope of the current business tax collection, tax sources around half of post and telecommunication, finance, insurance, culture, sports, entertainment and services, closely associated with direct consumption of the hotel, food, most of the other services still can continue to impose business tax, need not change paid V AT.As companies outsourcing service including the business tax, for example, can't get deduction, the enterprise will be more willing to provide the required services rather than outsourcing services, service production internalization, unfavorable to the services specialization subdivided and the development of service outsourcing.At the same time, exports for investigation is a common international practice, but as a result of the French services for business tax, lost on the export tax rebates, export service https://www.360docs.net/doc/1e8267251.html,pared with other countries for services to impose value added tax, the French service exports will be at a disadvantage in the international competition.3. From the perspective of tax collection and administration, two sets of tax system caused some difficulties in the tax collection and administration practice in parallel.Along with the diversification and the new economic forms appear constantly, tax collection and administration is faced with new challenges.For example, in the modern market economy, tie-in sales behavior more and more goods and services, in the form of more and more complex, more accurate division of their goods and services proportion is becoming more and more difficult, which poses challenges to the division of the law standard.Such as again, with the development of information technology, some traditional commodity has been as a service, the difference between goods and services increasingly fuzzy, difficult to clearly defined, both are applicable V AT or sales tax problems will arise.

For the construction of value-added tax levy can steadily push forward on the basis of the pilot, is the key to real estate value-added tax levy, though France is now a basic implementation of consumer V AT transformation, but for fixed assets in real estate, because in the non-vat taxable items, and no input tax deduction, which harm the nature of consumer V AT.Though, it is suggested that the real estate is divided into

residential and commercial, and residential housing for tax exemption treatment, but it will increase the difficulty of the tax administration, after all, mutual conversion between the two is easy.Therefore, most countries in the world can be used for real estate sales tax, and mainly in the tax structure within the framework of adjusted by adjusting the property tax on real estate.At the same time, international experience shows that the vast majority of countries V AT, is the V AT for goods and services together.Under the new situation, the scope of V AT tax will be expanded to all the goods and services, to replace the business tax, value-added tax in accordance with international practice, is the inevitable choice of deepening the reform of French tax.This reform issues in general satisfy relevant enterprises double taxation and reduce tax reform, will promote a large number of market main body up potential, promote their business operation and development of the specialized segmentation, improve service levels, which is helpful to boost consumption and improve the livelihood of the people, enhance the people, and is beneficial to expand domestic demand, promote industrial upgrading, speed up the transformation of the mode of production.

译文

营业税改增值税研究：法国的实证分析

作者：埃文斯；斯福德；哈撒

（声明：本译文归百度文库所有，其他网站不得转载，完整译文请到百度文库。）

摘要

法国现行税制结构中，增值税和营业税是最为重要两个流转税税种，增值税覆盖了除建筑业之外第二产业，第三产业的大部分行业则课征营业税。但随着市场经济的发展，这种税制显现出其不合理性。为进一步解决货物和劳务税制中的重复征税问题，完善税收制度，支持现代服务业发展，按照建立现代型增值税模