增值税的国际比较与借鉴

现行增值税制度的改革,是我国加入世贸组织进行税收制度改革的重要内容之一,中国自实行增值税以来已取得明显成效,但与西方发达国家的增值税相比,尚存在着较大差异。本文着重分析了征税类型、征税范围、税率结构和小规模纳税人等方面的国际差异,并根据这几个方面,借鉴了其他国家的经验,提出了完善我国增值税制度的措施,主要是实现征税类型的转变,拓宽征税范围,简并税率,均衡税负等等。     

正确区分增值税和营业税的征收范围

增值税和营业税是我国流转税中的主要税种，它们的征收范围从理论上来讲划分是很清楚的。增值税的征税对象是有形动产，包括其生产、批发、零售和进口四个环节，此外，还包括加工和修理修配劳务。营业税的征税范围主要是针对各种劳务，另外还包括不予计征增值税的无形资产和不动产的销售行为。增值税和营业税的征税范围虽然都有对劳务征税的内容，但其征收对象是不同的，     

“营改增”税制改革适应了经济转型的需要

2012年的"营改增",速度快、范围广,在中国改革开放以来的历次税制改革中都较为罕见。自1954年法国首先开征增值税后,增值税的税收中性、消除重复征税和宽税基等优越性逐渐被许多国家认可。目前世界上有100多个国家和地区开征增值税。我国也于1979年引入增值税,首先在上海、柳州对机器机械和农业机具等货物类试行。1984年其成为一个正式税种,在全国范围内推广,并将征税范围扩大到机器机械、钢材、汽车等12类货物。1994年全面税制改革,确定将增值税的征税范围扩大到我国境内销售、进口货物和提供加工修理修配劳务,并对其他劳务、无形资产和不动产征收营业税。     

探讨“营改增”对勘察设计行业的影响

一、"营改增"的背景及意义目前,我国实行的以增值税与营业税并行的税收制度,从税制完善性的角度看,增值税和营业税并行,破坏了增值税的抵扣链条,增值税在客观上有利于引导和鼓励企业在公平竞争中做大做强,但现行税制中增值税征税范围的狭隘性破坏了其抵扣链条;同时,"双轨制"也容易导致一些税负出现不平衡的现象,例如:重复征税等一系列的问题,极大的阻碍了第三产业的健康发展。为了解决这一问     

金融服务业征收增值税的国际经验及启示

本文介绍了金融服务业征收增值税的国际现状,以及国际上为解决免征增值税政策产生问题所做的努力,包括研究金融服务业扩大征税范围,以及在应税和免税服务之间增值税进项税分配的问题,最后结合我国现实性提出相关建议。     

增值税税制应该怎样改革

１９９４年实行的增值税税制改革，虽然在征税范围上从原先局限于对部分工业品在生产环节征税改变为对所有的货物在销售环节征税，但是仍然不允许纳税人扣除固定资产包含的进项税额，继续维持了对固定资产的重叠征税。这种生产型的增值税对于稳定财政收入作用很大，但对经济的增长却有阻碍作用。在投资需求比较旺盛的时期，生产型增值税有利于抑制投资规模的扩大，防止经济过热；但在投资需求相对趋弱时，生产型增值税对于经济的抑制作用就格外的明显。中国目前正处在总需求不足的经济状态中，所以，改革生产型增值税的时机已经成熟。目前，…     

继续推进我国增值税抵扣制度改革

抵扣机制是增值税的关键制度设计。我国增值税"转型"和"扩围"改革均一定程度扩大了抵扣范围,健全了抵扣机制,减少了中间环节的增值税重复征税。但囿于现实条件,如增值税类型选择和税收征管能力等原因,几乎没有国家能做到抵扣机制的"应抵尽抵",这反映了增值税在消除重复征税方面的"有限性"。进一步推进增值税抵扣制度完善将更加困难,需要在借鉴国际经验的同时,在制度层面和管理技术层面推进创新,最大可能实现我国增值税抵扣制度的"应抵尽抵",最大可能发挥增值税中性的制度优势。     

关于国家电网固定资产投资增值税筹划的探讨

2009年,我国增值税完成由生产型增值税向消费型增值税的转型,企业固定资产投资进项税额可予抵扣。2012年,我国在上海进行"营业税"改征"增值税"试点,这无疑将进一步扩大我国消费型增值税征税范围。国家电网公司属于重投资企业,2011年国家电网公司固定资产投资高达331亿元。有效的固定资产增值税筹划将直接提高固定资产进项税的抵扣额度,而有利于降低工程造价、降低税     

继续推进我国增值税抵扣制度改革北大核心CSSCI

抵扣机制是增值税的关键制度设计。我国增值税"转型"和"扩围"改革均一定程度扩大了抵扣范围,健全了抵扣机制,减少了中间环节的增值税重复征税。但囿于现实条件,如增值税类型选择和税收征管能力等原因,几乎没有国家能做到抵扣机制的"应抵尽抵",这反映了增值税在消除重复征税方面的"有限性"。进一步推进增值税抵扣制度完善将更加困难,需要在借鉴国际经验的同时,在制度层面和管理技术层面推进创新,最大可能实现我国增值税抵扣制度的"应抵尽抵",最大可能发挥增值税中性的制度优势。     

出台增值税转型措施适时而必要

增值税类型的选择是世界各国推行增值税时遇到的与实施范围选择并行的两大问题。我国现行生产型增值税是一种不规范的增值税类型。这种宽税基的增值税虽然有利于保证财政收入,但仍存在着一定程度的重复征税,尤其是对资本密集型、技术密集     

Value added tax non-compliance in the car market

We examine value added tax (VAT) non-compliance in the European Union (EU) car market. This issue is of paramount importance because of the loss of VAT revenue, the profound distortion of market mechanisms, and the dangerous variety of fraudulent schemes employed. In addition to the usual VAT fraudulent schemes on intra-community trade, the special regimes, and the different regulations for the sale of motor vehicles in the EU member states per se, favour non-compliance in the car market. Non-compliance also takes advantage of the lack of adequate and prompt information exchange among the tax administrations of different countries and, within each country, between the tax administrations and their departments responsible for motor vehicles. We highlight the fact that the current measures are insufficient to fight VAT non-compliance and that the new rules proposed in the ‘definitive VAT system’ are inadequate to control the proliferation of scams in the car market. Accordingly, we suggest more substantial measures: well-targeted and prompt cross-checks through archives and databases, and the monitoring of their effectiveness; electronic invoices; real-time exchanges of information between the different tax and transport authorities; and increased harmonisation of the special VAT schemes that aim to eliminate one of the most exploited opportunities for illicit gain, to the detriment of the EU member states.     

Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)

Thispaper describes an ingenious and elegant scheme for implementinga destination-based value added tax (VAT) on cross-border tradewithin a nation or group of nations. Sales to local purchasers(registered traders, households, and unregistered traders) wouldbe subject to the local VAT, but sales to purchasers in otherstates would be zero-rated for state VAT and subject insteadto a ``compensating value added tax' (CVAT). Credit would beallowed for tax on purchases by registered traders: for the localVAT on intrastate purchases and for the CVAT on interstate purchases.     

基于非寿险分析的营业税改增值税对保险业的影响研究

保险业并未纳入2012年“营改增”范围,但是我国现行保险业营业税制度滞后于我国保险业的发展,因此随着“营改增”试点的进展,保险业进行增值税改革将是大势所趋.本文拟通过借鉴新西兰的反计还原法,设置我国非寿险业增值税制度,运用数据模拟分析“营改增”对非寿险业的影响.     

Spillover effects of VAT Self-enforcement properties: Evidence based on the replacement of business tax with VAT reform

In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance. Using the Replacement of Business Tax with VAT reform in China, this paper adopts a difference-in-differences design to investigate the spillover effects of VAT self-enforcement properties on corporate income tax avoidance by manually collating information about suppliers/clients of listed firms. As the listed firms' suppliers/clients switch from paying business tax to paying VAT, there is a striking decline in their corporate income tax avoidance behavior. This effect is pronounced in firms with closer upstream and downstream correlations, higher information complexity and stronger incentives for tax avoidance.     

An assessment of the potential VAT revenue collection for the United Arab Emirates

This study analyses the effect of a 5% VAT in the UAE for the period 2018–2022. The methodology includes collection efficiency, standard tax rate and the final consumption expenditure (FCE). Various scenarios are analysed, including a constant 5% VAT for 2018–2022; increasing it by 2.39% yearly; increasing it to reach the maximum 2014 country tax rate of 27%; or increasing it to reach an average tax rate of 19.1%. The collection efficiency values of 0.4–0.7 result in a 2018–22 tax revenue to GDP range of between 1.75 and 7.84%.     

增值税转型对经济结构影响的实证分析

增值税转型具有拉动投资的效应,本文从产业结构、行业结构、区域结构、投资与消费结构等不同角度对增值税转型可能会对我国经济结构产生的影响进行了实证分析。分析结果表明增值税转型可能会使本已失调的经济结构进一步恶化,增值税转型推进方案的选择应该慎重考虑。     

耿书海:推动物流振兴规划真正落实

有关部门将抓紧完善物流企业营业税差额纳税试点办法,进一步扩大试点范围;完善土地使用税政策,减轻物流企业负担;在进行试点的基础上,全面推广物流行业营业税改增值税政策     

VAT attacks!

Like the theory of the second best that the 2006 congress marks, the value added tax (VAT) is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable success. Over the last few years, however, it has come under a series of attacks. This paper considers three of the most prominent of these. One is the fear (raised mainly in the United States) that the VAT actually does too good a job of raising tax revenue—which raises the empirical question of whether it has indeed proved as effective a source of revenue as its proponents claim and its opponents fear. The second is the view that the VAT does a bad job of taxing the informal sector—and that tariffs might consequently be a better revenue-raising instrument for many developing countries. The third attack is the most literal, by criminals rather than theorists: in the European Union and elsewhere, sophisticated VAT fraud, targeting its refund provisions, has become a serious concern. The paper also argues, more generally, that the many unanswered questions concerning the VAT reflect an unfortunate disconnect between the development of the tax itself and of second best tax analysis. I am grateful to Ben Lockwood and Stephen Smith for allowing me to draw on our joint work, and to Vidar Christiansen, Sijbren Cnossen, Isaias Coelho, Alain Jousten, Victoria Perry, and Emil Sunley for many helpful comments and suggestions. Views and errors remain mine alone, and should not be attributed to the International Monetary Fund.     

From Business Tax to Value‐added Tax: The Effects of Reform on Chinese Transport Industry Firms

We study the effects of switching from business tax (BT) to value‐added tax (VAT) on the performance of firms in the Chinese transport industry, in an effort to determine whether the change in policy improves firm performance. We study the effects of this new VAT reform from a theoretical perspective, and test the effects on 49 listed transportation firms using a difference‐in‐differences model. The results indicate that VAT reform has a positive effect on profitability and the growth ability of firms in the transport industry, but no significant effects on the debt‐paying ability and operating capability of firms are found. Furthermore, we propose some suggestions for speeding up the development of transportation firms by replacing BT with VAT.