增值税研究国外文献综述

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纳税筹划文献综述及外文文献资料

纳税筹划文献综述及外文文献资料本文档包括改专题的：外文文献、文献综述一、外文文献文献信息标题：Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in Ghana 作者：Kawor, Seyram; Kportorgbi, Holy Kwabla期刊：International Journal of Economics and Finance第6卷，第3期，页码：162-168，2014年Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in GhanaKawor, Seyram; Kportorgbi, Holy KwablaAbstractThe study sought to ascertain the level of tax planning of firms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies listed on the Ghana Stock Exchange over a twelve year period from 2000. The longitudinal correlative designed was used. The results indicate that that firms' tendency to engage in intensive tax planning activities reduces when tax authorities maintain low corporate income tax rates. Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. It is concluded that investors must institute systems to ensure tax planning benefits reflect significantly in their pockets.Keywords: Ghana stock exchange, tax planning, market performance, longitudinal correlative design, investors1. IntroductionOver the years and throughout the world, the history of taxation brings out one fact; that taxes are coercive in nature and therefore economic units which are assigned the tax liability never wholly intend to bear the actual tax burden (Commonwealth Association of Tax Administrators (CATA), 2007). Economic units, more specifically, corporate bodies are always adopting ways to minimise, postpone, or avoid entirely, the payment of tax. The attempts by the economic units to reduce, postpone or avoid tax payment can be legal or illegal. The legal means is called tax planning while the illegal means is called tax evasion. The dire consequence of tax evasion makes it an unattractive option for listed companies (Murphy, 2004).The practice of tax planning dates back to 1947 when learned judge Hand, in the case Commissioner v Newman, held that there is nothing sinister in arranging ones affairs so as to keep taxes as low as possible. Hoffman's (1961) tax planning theory supports this argument. According to Hoffman, it is a necessity for firms to understand the prevailing tax laws and apply the laws in a manner that ensures the firms minimise their tax exposure. Hoffman posits that it makes no economic sense to pay more tax than what the law demands. Scholes and Wolfson's (1992) tax planning framework also underscores the need for corporate bodies to engage in tax planning. According to Scholes and Wolfson, a successful company is the one that is properly attuned to its tax environment.International governmental organizations, such as CA TA (2009), suggest that corporate bodies in Ghana, especially the large entities, engage in complex tax planning activities. Research by civil society groups such as Christian Aid (2008), Action Aid (2011), and Dan Watch (2011), confirm this assertions made bythe Domestic Revenue Division. The missing element in the findings is thequantitative expression of the tax planning activities of the firms.The traditional thinking is that firms that derive maximum benefit from tax planning perform better than those that do not plan their taxes (Murphy, 2007). From the empirical perspective, tax planning is positively associated with firms' performance. For instance, Desai and Hines (2002); Chen, Chen, Chen and Shelvin (2010) reported positive association between tax planning savings and firm performance. The argument is that tax represents cost of doing business, and any action that has the potential of minimising tax cost reflects in higher firm performance. This argument presupposes that tax planning cost and risk does not exceed the savings from the planning.Few studies in the UK dispel the traditional relationship between tax planning and firm performance. While admitting that tax planning has a positive association with accounting performance, Desai and Dharmaphala (2007) reported that tax planning has a neutral association with market performance. Indeed Abdul-Wahab (2010) found a negative association between tax planning and firm performance. Kportorgbi (2013) suggested that corporate governance strength plays a mediating factor in the tax planning-firm performance relationship.A study of the effect of tax planning savings on firms' market performance is crucial for all stakeholders in the emerging security markets such as the Ghana stock Exchange. In fact each possible relationship has a unique implication for the players. For instance, a positive association implies that tax planning produces a win-win situation for both management andshareholders (investors). A negative association connotes that tax planning benefits may not eventually trickle to the pocket of the shareholder. Indeed, a negative association may be an indicative of the existence of agency problem, where management is inclined to pursue tax planning to enhance their own lot rather than advancing the interest of the investor. Where a neutral association is established, it will invoke a follow up study on the possible factors that could influence the relationship either positively or negatively. Secondly, the study is necessary to inform tax planning agents and investors on the dynamics of tax planning1.1 Objective of the StudyThe primary objective of this study is to explore the relationship between tax planning savings of firms listed on the Ghana Stock Exchange and firm market performance. The study also seeks to examine the simultaneous influence of other firm specific variables on the tax planning-market performance relationship.1.2 Tax Planning Intensity of Firms in GhanaCommentators on tax behaviour of firms in Ghana paint a picture that suggests that large firms engage in tax planning activities. For instance CATA (2009) posits that Ghana Revenue Authority lost seventy-four million pounds between 2005 and 2007 to the European Union (EU) in tax revenue as a result of tax avoidance by several multinational companies. Murphy (2004) also reported that firms have complex gamut of arsenals to reduce their tax burden. The reports indicate that the tax avoiding mechanism of firms are largely allowed by the tax laws. There are also indications that the firms take advantage of the loopholes in the tax laws to derive unintended tax benefits. Theavenues for tax planning usually revolve around locational reliefs, industry-specific concessions and capital allowance provitions. Others are time variables and entity variables.Most of the reports are not precise in their estimation of the benefits that firms achieve through tax planning. The lack of precision in measuring tax planning intensity is largely attributed to the insufficient reporting of issues of taxation by firms. Aside the mandatory disclosures to tax authorities, firms are reluctant in disclosing much on tax behaviours. This is due to the perceived thin line that exist between tax planning and tax evasion. Listed companies, however, provide provide adequate information necessary to estimate the tax savings of the firms. This is made possible by virtue of the financial reporting guidelines provided by the security exchange commision.2. Review of Related LiteratureThis section is subdivided into theoretical review and empirical review. The theoritical review encapsultes the Hoffman's (1961) tax planning theory. Three main empirical studies are reviewed. They are Desai and Hines (2002), Desai and Dharmaphala (2009) and Abdul-Wahab (2010).2.1 Hoffman's Tax Planning TheoryAccording to Hoffman (1961) tax planning seeks to divert cash, which would ordinarily flow to tax authorities, to the corporate entities. Tax planning activities are desirable to the extent that they reduce taxable income to the barest minimum, without sacrificing accounting income. The theory is premised on the fact that firms tax liability is based on taxable income rather than accounting income. The idea is thus to intensify activities that reduce taxable income but has no indirect relationship on accounting profit. The theory thus recognised a positiveassociation between firm tax planning activity and firm performance.Hoffman (1961) also recognised the role of tax cost in the tax planning activities. The theory thus provided that the positive association between tax planning and corporate performance is on a basic assumption that tax benefits from the tax planning exceed tax cost. The scope of the Hoffman's tax planning theory does not address the dynamics of tax planning and market performance. As capital markets develop and the separation of ownership and control of corporate bodies become well-spread, the need for a comprehensive tax planning theory is imperative. This need is rather addressed through the empirical perspective than through theoretical perspective (Inger, 2012).2.2 Empirical Review and Development of HypothesisDesai and Hines (2002) provide evidence on firm performance and tax planning behaviour of firms. Again, the study investigates the relationship between tightening of tax systems and market value of firms. The study was based on 850 listed US firms. The study sample was purposively selected to reflect the characteristics desired by the researchers. The study was cross sectional and the data relates to year 2000. Correlative-description design was adopted. Simple regression and t-tests were used to establish the relationships. Desai and Hines established that intensive tax planning is associated with higher firm performance. On the other hand, the study reported that tightening of the tax system is positively associated with higher market performance of firms. The findings of Desai and Hines (2002) are similar to that reported by Chen, Chen and Chen (2010). Desai and Dharmapala (2007) provided a comprehensive study that incorporates tax planning, corporate governance andfirm performance. The study used 4,492 observations on 862 firms over the period 1993 to 2001. This panel data was drawn from the Compustat and Execucomp databases, merged with data on institutional ownership of firms from the CDA/Spectrum database. Firms' performance is measured using Tobin's q and governance quality is proxied by the level of institutional ownership. Tax planning is measured by inferring the difference between the income reported to capital markets and tax authorities (the book-tax-gap). Two analysis models were adopted-the OLS model and the IV estimation model. The OLS results shows that the average effect of tax planning on corporate performance is not significantly different from zero. In other words, there is no relationship between tax planning and firm performance. The study howeverreports a positive association between tax planning savings and performance for well-governed firms. Desai and Dharmapala (2007) thus concluded that corporate governance mediates the tax planning-firm performance relationship. The IV estimate shows a higher effect of corporate governance on firm performance.Abdul-Wahab (2010) provides a result that differs from the findings of Desai and Hines (2002), Desai and Dhamarpala (2009), and Chen, Chen, Chen and Shelvin. Abdul-Wahab's (2010) study sought to establish a relationship between tax planning savings of firms and their value. The study simultaneously investigates the moderating influence of corporate governance. Abdul-Wahab's study employed 240 firms listed on the London stock exchange from 2005 to 2007. Tax planning was proxied by the difference between the effective tax rate of the entities and the applicable statutory tax rates. Self-constructed governance indexwas constructed using corporate governance mechanisms. Firms' value was represented by the Tobin's Q. The data was analysed using panel regression analysis model. As a check, the OLS model was also used.The results indicate a negative relationship between firm value and tax planning activities. Abdul-Wahab (2010) explains the relationship with reference to tax planning cost and risk. The study suggested that tax planning cost and risks associated with tax planning have the potential of derailing the benefits that should have accrued to shareholders. The researcher maintains that as tax planning activities increase, the tax costs and risks outweighs the benefits.Due to the diversity of the relationships found between tax planning and firms' market performance, it is right to develop a null hypothesis as:H1: There is an association between tax planning and firms' market performance.It is unreasonable to suggest that tax planning is the only determinants of firm performance. Baring the existence of multicollinearity between (among) the explanatory variables, sales growth, financial leverage, firm size and age of the firms will be introduced into the regression models. Several studies, including Desai and Hines (2002), Desai and Dharmaphala (2007), Abdul-Wahab (2010) reported positive association between firm performance and sales growth, firm size and financial leverage. It is thus clear to develop the null hypothesis that:H2: Firm performance and sales growth and firm size are positively associated.Firms' age, according to Desai and Dharmapala (2007) and Abdul-Wahab (2010) has a negative association with marketperformance of firms. This gives rise to the third null hypothesis that:H3: Firms age and financial leverage are negatively associated with firms' market performance. 3. Methodology Longitudinal correlative design is adopted for the study. Longitudinal design is essential if the same research entities sampled in a cross section are then re-sampled at different times (Creswell, 2009; De Vaus, 2001). According to the authors, the design helps overcome limitations associated with the "snap shot" approach of cross sectional designs.The study population comprises all non-financial firms listed on the Ghana stock exchange. As of June 2013, twenty-three (23) out of thirty-five (35) firms listed on the Ghana Stock Exchange were non-financial companies. Financial companies are excluded from the population. Previous researchers posit that the financial sector is a highly regulated sector and as such regulations blur the relationship that exist among the variables to be studied (O'Hamon & Taylor, 2007; Desai & Dharmapala, 2009; Abdul-Wahab, 2010).The study uses a panel data for twelve-year period, from 2000 to 2011. Data for the study is collected from the database of the Ghana Stock Exchange. Panel regression model is adopted fordata analysis and the Ordinary least square (OLS) been the method of regression.The regression model is summarized as:(1)α = (alpha) shows the constant affecting net profit margin on corporate tax.Tobin's q (market performance) = (market capitalization ofentity) ÷ (book va lue of shareholders fund).Tax savings = Statutory tax rate -Effective tax rate.Statutory tax rate = flat rate as mandated by the Ghana Revenue Authority.Effective tax rate = Corporate income tax expense/profit before tax.Sgrowth (sales growth) = (Previous Sales revenue -Current sales revenue) ÷Previous sales revenue.Fsize (firm size) = Natural log of firm's total assets.fLev (Financial leverage ) = Long term debt/shareholders fund.Age (Age of firms) = log(the difference between the year of establishment and years of observation).4. Results and DiscussionFigure 1 and Table 1 presents the descriptive statistics for two key variables, namely tax planning of firms and market performance over the twelve year period.Like the statutory rate, tax savings of firms show a decreasing trend. As tax authorities take steps to reduce the tax burden on firms, the leakages in tax revenue due to firms tax planning activities reduce. From figure 1, the statutory tax rate reduced from about 32% to 25%. Tax savings of firms reduced also from 15% to 8% by 2011. That is to say each percentage point decrease in the statutory rate leads to a corresponding decrease in firms' tax planning savings.The policy implication of this finding is two-fold. Firstly, the notion of increasing tax rate in order to rake in more tax revenue may not hold. As tax rates increased, the motivation of firms to deny the state of revenue through intensified tax planning machinery is enhanced. Secondly, as the tax rate is decreased, thenet benefit of planning tax is derailed. The way forward for tax revenue optimisation is to maintain lower tax rates and drag more firms into the tax net.Table 1 provides the market performance of the firms over the twelve year period.The farther the Tobin's Q is from unity, the better the company performance. From Table 1, all the company groups recorded an average score higher than 1.00. The overall average score is 1.78 (the median represents the average as skewness is negative). The high average market performance by the firms is driven by only the mining sector and the manufacturing companies. All the remaining classes of companies recorded lower than the average score.This finding confirms the observation of business persons in Ghana that business climate in Ghana gives unmatched advantage to the mining sector. The service sector records the lowest market performance. This raises a major concern as the sector is the major contributor to gross domestic product (GDP) in Ghana. Another sector to watch out for is the oil and gas. This sector has the most recent history. It was expected that the high hopes of investors in the sector after the discovery of oil in commercial quantities in Ghana would have positive influence on the performance. It is expected that the sector will be one of the major drivers of firms' market performance in the future.Table 2 provides correlation results on the variables. This result is essential for at least two reasons. Firstly, it shows basic association between the dependent variable (market performance) and theindependent variable. Secondly, it shows if the "so-called" independent variables are indeed independent. In other words, ittests the multicollinearity status of the independent variables. From Table 2, the correlation co-efficient between tax savings and Tobin's Q is 0.112. This is however significant at 0.097. This significant level is compared with the default alpha of 0.05. As rule of thumb, we reject the null hypothesis if the actual significant level is higher than the expected alpha and do not reject if the actual significant is less than the expected alpha. In this instance p-value of 0.097 is greater than the expected alpha of 0.05. The null hypothesis that:H1: There is an association between tax planning and firms' market performance is rejected.The correlation results do not suggest causation but gives an indication of association between the variables. The "no relationship" finding between tax planning and firms' market performance supports the reports of Desai and Dharmapala (2007) but differ from the findings of Desai and Hines (2002) and Abdul-Wahab (2010). The findings suggest that although savings from tax planning reflect in higher profit after tax, it does not necessarily reflect in the pocket of shareholders. This finding ignites studies aimed at uncovering factors that mediate the tax planning-firm performance relationship. Indeed, it might be the reasons behind the works of Desai and Dharmapala (2007), Desai and Dharmapala (2009) and Abdul Wahab (2010).Another finding in table 3 is the relationship between market performance (proxied by tobin's Q) and the firm specific variables. Sales growth and firm size shows positive and significant association with firms' market performance. On the other hand financial leverage and age of the firms shows a negative association with firm performance. The findingsWe do not reject the null hypotheses (H2 and H3) stated asH2: Firm performance and sales growth and firm size are positively associatedH3: Firms age and financial leverage are negatively associated with firms' market performance. Further Table 3 gives an indication that multicollinearity among the independent variables does not exist. The rule of thumb is that if the correlation coefficients between any two of the variables is above 0.50 (either positive or negative), those two variables are multi-correlated and should not be simultaneously included in the regression model. From Table 3, this condition does not exist. The variables can be regressed against the dependent variables.Table 3 shows the regression of Tobin's Q (proxy of firms' market performance) and all the independent variables.The adjusted R2 connotes that the five independent variables explain 55.3% of the variations in the dependent variable. The model is significant at 0.0001. This is a strong indicator that the variables used in the model have sufficiently explained the firms' market performance.The regression results found a relationship that is largely consistent with the correlation results shown in table 3. The results affirm that tax planning plays an insignificant role in the determination of firms' market performance. Again this supports the agency theory's argument that it not all actions of management that help achieve the wealth maximisation objective of management. From the results sales growth and the financial leverage are the two most influential variables. Firms should maintain low financial leverage ratio and pursue sales growth strategies in order to boost their market performance.5. ConclusionsThe study sought to ascertain the level of tax planning offirms and to explore the relationship between tax planning and firms' market performance. The study used 22 non-financial companies over a twelve year period from 2000. The longitudinal correlative designed was used. Thefollowing conclusions are reached.Firstly firms' tax savings decrease as tax authorities reduce the statutory corporate income tax rates. This indicates that leakages in tax revenue as a result of intensive tax planning of firms reduce when tax authorities maintain low corporate income tax rates.Secondly, tax planning has a neutral influence on firms' performance. This finding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. Agency problem is much present in the issue of tax planning. The efforts of management to reduce tax burden of firms benefit other stakeholders rather than shareholders. There may be other factors that could ensure that substantial benefits of tax planning accrue to shareholders. Some researchers arguably, root for good corporate governance. This falls outside the scope of this study.Finally, sales growth, firm size, age of firms, financial leverage and tax planning simultaneously play a major role in determining firms' market performance. These variables explain 55.3% of the variations in firms' market performance. Sales growth and financial leverage are the two most influential variables that determine firm market performance.References二、文献综述企业纳税筹划文献综述摘要：20 世纪以来并购已经成为企业快速扩张和整合的重要手段之一。

国外增值税制的比较分析与启示

国外增值税制的比较分析与启示简介：本文通过对国外增值税类型、征税范围、免退税、税率等几个方面的阐述和比较，对我国现行的增值税制度提出一些改革建议。

增值税，顾名思义，就是根据商品的增加价值部分课征的税，增值部分按马克思的商品价值理论而言也就是（c+v+m）中的（v+m ）部分。

增值税具有“道道征税，税不重征”的特点。

这一特点使纳税人税负相对公平，促进了商品的生产流通以及社会化大生产。

一、增值税的产生基于价值的增值额而征税的税制设想始于第一次世界大战后不久，当时德国的卡尔·弗·冯西门子曾建议实行这样一种税，以代替多阶段征税的营业税，西门子称他的建议是要推荐一个“精巧的销售税”；美国耶鲁大学教授托马斯·S·亚当斯则将他的建议看成是经过改造的“企业所得税”，这是增值税思想的萌芽。

20世纪50年代，随着工业生产的日益社会化，生产流通环节增多，营业税使位于生产链条后端的生产经营者累积承担的税负加重。

营业税的弊端日益暴露，成为资本主义商品经济洪流中的一块巨礁，极大阻碍了资本主义商品生产和流通。

1948年法国政府允许制造商品扣除中间投入物后再对产成品价值征税，1954年，法国政府进一步把扣除范围扩大到固定资产已纳税款，将生产税改称为增值税，标志着增值税的正式诞生，宣告了营业税的寿终正寝。

在实施抵扣原则的实践中，人们看到，按销售额全值计算的应纳税额，抵扣从事生产而购进或接受的各种商品和劳务所含的税款，实际征收额正好相当于对企业生产经营新增加的价值所征的税额，因而称之为“增值税”。

不久，法国增值税从工业扩展到农业、商业、交通、服务等行业，在世界上率先建立了一套最系统的消费型增值税制度。

增值税在法国的率先使用取得了良好效果，表现出了税基宽广、税率简化税负相对公平等诸多优点，在保证财政收入稳定增长、促进商品生产与流通、增强商品国际竟争力等方面发挥了重要作用。

因此，增值税自1954年产生以来迅猛发展，在世界上得到广泛推广，目前已有120多个国家将其作为本国的主体税种。

基于A-S的增值税逃税研究评述

基于A-S的增值税逃税研究评述提要逃税现象的存在会造成国家税收收入的流失,制约国家经济职能的正常发挥,而且还会加剧诚信纳税人和逃税者之间的税负不公,影响国家宏观调控的政策效果。

因此,偷逃税问题一直是世界各国税收工作者、政府部门所关注的重要课题。

本文主要基于A-S模型研究逃税的各种影响因素,对国内外研究现状进行研究。

关键词:增值税;逃税;政策效果中图分类号:F81文献标识码:A一、国外研究现状及分析真正把逃税问题作为一个独立研究领域并建立理论模型的是Allingham和Sandmo(1972)。

其理论思想主要来源于Becker(1968)对犯罪经济学的研究和Mossin(1968)对风险及不确定性问题所进行的研究。

Allingham和Sandmo共同提出的预期效用模型(A-S模型)是一个静态的研究模型,通过对其中一些参数如税率、检查率和惩罚率等的变化来分析其对逃税的影响,并以此得出一系列的比较静态结果。

Allingham和Sandmo给出了模型结论并指出了其发展方向。

几乎在Allingham和Sandmo建立A-S模型的同时,越来越多的学者开始对逃税理论进行研究,这其中有多数是基于A-S模型,然后放宽一些严格假设或者做部分修正,总结起来,主要包括以下几个方面:(一)以A-S模型为基础的研究。

这类研究一般沿着A-S模型的基本思路进行,用现实中的数据来验证A-S模型,或对A-S模型进行扩展,放宽模型的某些假设条件或引进更多的现实因素,使其更接近现实生活。

伊特扎基(Yitzhaki,1974)对A-S 模型做了一个重要的改进。

他认为,美国和以色列的税收法律都是以所逃税额为依据的,而A-S模型以少申报的收入为惩罚依据与事实有偏差,伊特扎基的改进使模型更接近实际,同时也使部分结论更加明确。

克里斯琴森(Christianse,1977)通过加入检查率和惩罚率之间的联系对A-S模型进行了修改,根据这种联系的特征,他认为某些情况下惩罚率的提高实际上可能导致鼓励逃税。

《纳税人筹划研究的文献综述2100字》

纳税人筹划研究的国内外文献综述1.1 国外研究现状纳税人的筹划最早可能诞生于西方较发达国家。

19世纪中期,这一专业领域的税务专家首次主要出现在意大利,为中国企业和其他个人客户提供企业税务管理咨询服务。

这种企业税务政策咨询服务就是把企业纳税服务筹划和外来咨询作为其主要的服务内容,这样也便是原始传统意义上的企业纳税服务筹划。

Scott Rick(2022)笔者认为,也正是美国美国联邦企业所得税的高度复杂性,使得为提高企业会员提供纳税相关性的一系列企业纳税政策筹划咨询服务得以发展到成为一种专门的税务职业,且大多数的创业公司都已经聘请了一批具有丰富相关纳税专业知识的资深税务会计专家,研究相关税法对创业公司日常生产以及经营的直接影响,从而发现采取一定的减税措施可以减少企业税款的超额缴纳。

除一些税务咨询专家外,还有一些税务中介机构,比如说好像执业律师事务所、会计师助理事务所、审计师助理事务所等,他们提供的服务中纳税筹划占据很大的比重[3]。

Mario Morger(2022)通过系统性地梳理与分析归纳了跨国纳税公司每年纳税财务筹划的具体内容,其中所述的具体的公司纳税财务筹划管理技术对跨国纳税公司实际经营管理影响颇深。

markatkinson和mrdavidtywell(2023)从税收转让筹划定价的理论角度,对我国税收转让筹划问题进行深入研究。

对企业转移资产定价的基本理论、方法、具体操作性和技能以及定价相关实际问题案例进行了深入的理论阐述和案例分析。

Malhotra (2021)通过对国外企业购销业务的研究,认为税收筹划是企业经营活动成败的关键。

salvadorbarrios等(2020)税收探寻问题讨论国内和国际东道国的相关税收政策对亚洲地区经济选择和决策制定的重要影响。

manxiayuan(2021)本文解释了实行税收合理经济筹划在以后经济发展的巨大重要性,对实行税收合理筹划的主要原因后果进行重点强调。

企业增值税纳税筹划外文文献翻译最新

企业增值税纳税筹划外文文献翻译最新This article discusses the importance of value-added tax (VAT) XXX is a tax on the value added to a product or service at each stage of n and n。

ns pliance.The first step in XXX includes identifying the VAT rates。

ns。

XXX。

It is also XXX.Once the VAT rules are understood。

ns XXX and report VAT。

as well as training XXX.XXX。

This can include taking advantage of VAT ns and ced rates。

as well as optimizing the timing of VAT payments and refunds.Overall。

XXX their financial performance。

It requires a thorough understanding of the VAT rules and ns。

as well as a XXX.译文本文讨论了对于公司而言，增值税规划的重要性。

增值税是对于每个生产和分销阶段所增加的产品或服务价值的税收。

公司可以通过增值税规划来最小化其税务责任，并避免违规行为的罚款。

增值税规划的第一步是了解公司运营所在国家的增值税规则和法规。

这包括确定增值税率、免税和门槛。

同样重要的是确定增值税注册要求和截止日期。

一旦了解了增值税规则，公司可以制定增值税合规策略。

这包括实施系统和程序来准确计算和报告增值税，以及培训员工以确保合规性。

增值税规划还涉及识别增值税节省的机会。

这可以包括利用增值税免税和减税，以及优化增值税支付和退款的时机。

增值税国内外现状

从计税原理上说，增值税是对商品生产、流通、劳务服务中多个环节的新增介值或商品的附加值征收的一种流转税。

根据我国现行增值税税法，增值税的定义可以概括为:增值税是对在我国境内销售货物、进口货物以及提供加工、修理修配劳务的单位和个人，就其取得货物的销售额、进口货物金额、应税劳务销售额计算税额，并实行税款抵扣制的一种流转税算销项税额、进项税额和应纳税额的单位。

一般纳税人税率为13％或17％，可抵扣进项税；小规模纳税人的征收率为商业4％或工业6％，不可抵扣进项税.增值税起源于德国和美国，第一次世界大战后不久，增值税的基本原理在这两个国家就已经开始萌芽①.20世纪50年代，西欧和美国掀起了研究增值税的热潮[45,Lad，1952;37，Huiscamp，1954;80.小规模纳税人，是指年应增值税销售额在规定标准以下（工业，年销售额超过100万;商业，年销售额超过180万）会计核算不健全，不能准确核算增值税的销项税额、进项税额和应纳税额的纳税人。

一般纳税人，是指达到一定的生产经营规模（即超过小规模纳税人标准）,并且是会计核算健全，能按照税法的规定，分别核,Schmolders,1956；83,Shoup，1955]②。

在PaulStudens2ki③的一篇经典论文中为增值税构筑了全面的哲学伦理基础,按照税收公平的受益原则，增值税就是“服务成本”变量。

增值税的蓬勃发展归功于增值税拥有一个全新的名称,这使得欧盟在为其成员国寻求一个具有相对一致的税率和税基的主要税种的过程中感到更有吸引力[65，Neumark,1963]④.而且,实践证明增值税就是一种在适当的时候出现的恰当的税种.更高的收入需求、扩大的政府支出计划和计算机会计有助于增值税的推广［30,DeGraaf,1968］⑤.在民主国家，增值税是一种好的和平税，而不是好的战争税.1965年，只有法国推行了增值税[67，Norr，1966]⑥，芬兰和美国的密歇根州采用的是改良的形式。

《税源精细化管理探究的国内外文献综述2200字》

税源精细化管理研究的国内外文献综述一、国外研究进展精细化管理已经融入到社会的方方面面。

Daniel T. Jones等讨论了精细化管理，研究了精细化管理的基本要素、范围和应用，并提出了许多改进其管理方法的方法。

从内部管理的角度来看，为了提高工作效率，企业管理者可以节省成本，在大规模工业生产中合理使用生产资料和人力资源，并将浪费减少到最低限度。

日本丰田公司是第一家提出“精细管理”概念的公司。

上个世纪中叶，为了能够在与美国等发达国家的大型小轿车制造商的激烈市场竞争中继续保持优势，丰田提出了TPS(Toyota Production System)生产模式，以发现和淘汰生产过程中不能产生产品附加值的无用劳动，提升竞争力。

约翰•德鲁在其总结中提出了一种精细化管理的优势和特点，就是它有效地将批量生产与单件生产的要点相结合，既避免了前者的刚性，又排除了后者的高成本，并且大大降低了后者的成本，这些成本包括土地需求，劳动力投入和资本投资。

沃麦克与琼斯明确地制定了企业精细化经营管理的五个基本原则。

国外众多学者都对税源管理有所关注。

亚当•斯密在《国富论》中对企业专门化管理和企业分工经营管理的重要性和其现实意义问题进行了非常详细和全面的深入分析讨论，指出了当前现代社会主义市场经济的发展趋势和方向，对发达国家企业经营管理的改革与进步也起到积极的作用，同时也推动了公共事业的繁荣与发展。

法国的萨伊阐述了税收征收管理的效益，并探讨了平等税收负担和有限征收两个重点。

二战后，西方关于税收征收管理的探讨又上升了一个台阶。

凯恩斯利用金融的理论知识，研究了税收对寻求工作岗位以及对资源分配的作用。

Ralph M. Braid 描述了缴税者满意度的关键度1。

K. Corner2等专家则指出以通过增加缴税者遵守程度，提高对税收来源的监督管理。

从根源上说，税收征收和管理也是对税收遵从情况的一种测量和估算。

可以通过各种税收征管方式，监督和评估纳税人的行为，及时纠正纳税人的违规行为。

国内外增值税转型及其影响研究现状

国内外增值税转型及其影响研究现状税收坠国家财政收入的丰耍形式.也垦国獄对经济逬行坎观训拎利调店分配的重要手段.增值税作为我国的主耍税种之一，庄我国财故与经济的发展中起看举足轻屋的作Hh 200*年It J1 5 FI・国务院當务会议决定：凫进一步扩人内需，促逬经疥半稳较快堆比口2009年1月］日起，在全国范HI内实行增值税一股纳税人全行业増值税全面转型’石汕化工业作为我国重要的基础行业z—,此政策的出台，必将对我国石汕化工业的稅负负担、企业收益以及固定资产投资導菸来不可避免的影响。

本章前吉部分主要总结;了園内外学者的切究状况，井且就文章的研究背景、意义、研究思跻“華本枢架、研宛方法及创新等方面丸1以叙述和说税收作为财政政策实施的甫要手段之一、在中国占有举足轻朿的地位*如何百效地进行税制建设，使税收制度更好地在宏观经济调控中发挥作冃，成为了政治经矫学硏究的-“个重委的课题“增值税存保障政府财政枚入和冏节宏观耀济发展过程中都发挥方不可估量的作用*是我国的核心税种之一°自1X9年我国引进増值税试虑以来*理论界有关】曾值税的探讨就从未停息.特别ft 1W年我国全面实行工产型增值税后.将生产型增值視变为消费型培值税的转塑改革更是理论界讨论的煤点。

蘭着经讲的发展和稅收法制建设的完善，我国增值税制由生产型向消费型转变的时机基本成熱。

壇值税转型是我国“十七妹期同税制改革的土箜內容，2008年国务院出台的£中华人民共和国増值税暂彳亍条例》标志着我国増值税从生产型向消费型转变。

本次改革的焦点在于购进设备所含进项税额的抵押，即嗜值税转型*这一举措将对屮園劣济的发展产生廉远的題响・这是在金融危机爆发卜和出于村中国经济快远发展考虚所做的必然选择。

这顼改革有利于进一步消除流转税碇复征税的问題.刺激投资和推动经济结构的调螯.促进税制的分平和规范，同时，从微观上看.瑟项改苹也将对各个行业特别是资本有机构成高的工业企业产生较大的影响「我国的石油化T业就是较为明显的一例.石油和化工是国民经济的市费支就产业'其资源资樂技术蛊集，产业关联度很高.经济总最大.对促进相关产业升级和拉动経济增长貝有举足轻至的作用. 关系着倒家的经济命脉•进入21世纪以来，我園石油和比学工业得到了快越发展，宅产总值.钠佚收入、利润总额、进出口贸易额年沟喑扁均在2Q%以上’目前经济总备已居世界前列。

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［５Ｎｕａ，６］６，ｅｍｒ１３。而且，ｋ９实践证明增值税就是一种在适当的时候出现的恰当的税种。更高的收入需求、大的政府支出计划和计算机会计有助于增值税扩的推广［０ＤＧａｆ１６］３，ｅｒａ，９８ ④。在民主国家，值税是增种好的和平税，而不是好的战争税。１６９５年，只有法国推行了增值税［７Ｎｎ，９６ ⑥，６，ｏ＂６３１芬兰和美国的密歇根州采用的是改良的形式。如今，增值税已经成为世界上最受欢迎的税种之一。
ｋ￣的一篇经典论文中为增值税构筑了全面的哲学伦ｉ理基础，照税收公平的受益原则，值税就是 “ 按增服务成本 ” 变量。增值税的蓬勃发展归功于增值税拥有一个全新的名称，这使得欧盟在为其成员国寻求一个具有相对一
口，湖南长沙４０１）１１６
［摘
要］关于增值税的基本理论问题，累退性、如增值税对国际贸易、济增长、经价格等方面的影响，需要全
方位的多角度审视；增值税制度改革与完善的过程中，共部门、业、融、房服务等部门的增值税制度设计在公农金住
增值税起源于德国和美国，一次世界大战后不第
的研究。增值税在生产和销售的各个阶段征收，与所
久，值税的基本原理在这两个国家就已经开始萌增芽①。２Ｏ世纪５Ｏ年代，欧和美国掀起了研究增值税西
降。低收人群体比富裕阶层缴纳更多的税收而产生的
不公平导致人们对增值税不满意。这种不公平主要来源于这种观点：穷人的消费支出占其收人的比重更大
而富人收入的更大部分用来储蓄。因此。穷人负担了更大比例的增值税，也就是说，对于收入而言的纳税相
２１００年２月第１期第２３卷（总第１０期）１
湖南税务高等专科学校学报
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Ｖｏ．３Ｎｏ．Ｉ２１Ｆｅｂ．２０１０
增值税研究国外文献综述米
（）一累退性ＭｕｇａｅＣｓ，和Ｌｏａｄ（１７ ⑦，ｅｈａｓｒ，ａｅｖｅｎｒ９４）Ｐｃｍｎ
（９５ ⑧，ｒｓａｅ，ｐｙｅ，及Ｃｒｏ１８ ⑨，１８）ＢａｈｒｓＳｅｒ以ｒａｓｎ（９８）ｌＧｌ，Ｈｕｅ、ｃｏ（９６＠等进行过消费税累退性ａｅｏｓｒＳｈｌ１９）ｚ
（９６、ｏｅｂ（９９和Ｍｅａ（９３１９）１９）Ｐｔａ１８）ｒｔｌ１９，９７选ｃｆ择将消费作为一生收入的代表，因为在不同的年份消
费比收入波动更小。他们的研究表明：当使用消费作为一生收入的代表时，从所得税转变为销售税，累退性
一
般会减少。
关于增值税的几个理论问题
文献的实证分析没有为增值税的累退性提供令人信服的证据。然而，当人们发现增值税具有累退性时，决策者们通过降低起征点、对基本商品和服务免税、使用多种税率等方式解决。倾向于对奢侈品课以重税，将消费税转移到高收入家庭。如今又有５Ｏ多个国家使用单一的增值税税率，０多个国家使用三种甚至更３
一
直处于理论研究和现实实践的两难境地，增值税诞生的那一天开始，论研究者一直没有停止过关注；何对从理如
电子商务征税是目前理论研究和世界各国关注的热点问题。
［关键词］增值税；累退性；影响；电子商务［中图分类号］Ｆ１．２［８０４４文献标识码］Ａ［文章编号］１０４１０８— ６４一（００００２０２１）１— ０１— ６
致的税率和税基的主要税种的过程中感到更有吸引力
义务穷人比富人更重。这种结果假定：富人的储蓄将
来不会用在应纳税产品的消费上、有产品的增值税所
率相同、人和富人在应税消费品上花费总支出的相穷
同比例。
的热潮［５ｋＬ，１５；３Ｈｕｓａｐ９４；０４，ｄ９２７，ｉｍ，１５８，ｃＳｈｏｅ１５；３Ｓｏｐ１５］ｃｍｌｍ，９６８，ｈｕ，９５ ②。在Ｐｕｔｅｓｄａｌｕｎ— Ｓｄ
得税相比，有累退性：着收入的增加，均税率下具随平
一一
在米尔顿・弗里德的永久收入假说（ｅｍｎｎｐｒａｅｔｉｃｍｙｏｈｓ）ｎｏｅｈｐｔｅｉ和生命周期（ｉｓ１ｅ—ｅｃｅｃｎｉｅａｆ￣ｌｏｓｒ— ｄ
ｔｎｉ）理论的基础上，Ｆｅｂｒ，Ｍｉｕｉ和Ｐｔｂｏｅｎｅｇｔｓｒｏｒａｅ