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，     

增值税征税范围的国际比较与思考

本文通过对国际上实施增值税国家的增值税征税范围的比较分析 ,指出我国现行增值税在征税范围上存在的对于农业和劳务处理方面的问题。提出借鉴外国增值税转型经验改革我国增值税制在征税范围上的规定 ,以完善我国增值税制度     

营业税征收范围中一个特殊问题

很多考生在学习营业税与增值税的征收范围时,总会对纳税人既提供建筑劳务又销售自产货物的业务到底是缴纳营业税还是缴纳增值税产生疑惑.     

浅议营改增对企业财务管理的影响

一．背景分析 自2011年11月财政部和国家税务总局下发营业税改增值税试点方案以来，“营改增”已成为目前热门的税务及财务话题。生产性服务业如部分现代服务业等被列入了本次试点行业范围，根据有关规定，在现行17％标准税率和13％低税率的增值税税率基础上，新增了6％和11％两档低税率，同时依据3％的增值税率对小规模纳税人征收增值税。鉴于增值税征收范围涉及所有的商品与劳务，     

建筑安装企业如何规范“兼营行为”的税收业务

税法上所说的兼营行为或称兼曹活动．即存在属于增值税征收范围的销售货物或提供应税劳务行为,又存在不属于增值税征收范围的提供的非应税劳务行为。     

增值税征收范围选择及预期效应分析

11994年分税制改革对我国增值税征收范围进行了明确和统一,此后十几年,我国增值税征收范围没有进行大的变动,直至2011年财政部提出：“十二五”期间将扩大增值税征收范围,相应调减营业税等税收。本文在对我国增值税现行征收范围进行简要介绍的基础上,指出现行征收范围带来的主要矛盾和问题,重点分析了扩大增值税征收范围的预期效应,最后提出扩大增值税征收范围需要解决的几个主要问题,并分别以增值税替代交通运输业营业税和全部营业税为例,测算了在保证地方现有财力不变的条件下,如何对“扩围”后国内增值税收入分享比例进行重新划分。     

我国目前的增值税征收范围不宜扩大--增值税征收范围的国际实践考察与思考

自1954年法国率先实行增值税以来,世界上已有100多个国家和地区实行了此税.由于每个主权国家都是根据本国国情来选择合适的增值税制度,包括增值税的推行范围,因此,从表面上看,各国增值税的征收范围似乎是千差万别的,但仔细研究,不难发现,在各国增值税征收范围的实践中,具有某些规律性的东西.本文试图通过对增值税征收范围国际实践的总结,对目前我国增值税征收范围的调整提出一点建议.     

千呼万唤始出来——记我国增值税转型

<正>一、我国增值税转型的原因增值税是我国第一大税种,它是对商品生产、流通、劳务服务中多个环节的新增价值或商品的附加值征收的一种流转税。一直以来,增值税被视为一种"优良税种"而被世界140多个国家广泛采用。其优良性主要表现为适用面广、     

“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。     

浅议营改增对企业财务管理的影响

<正>一、背景分析自2011年11月财政部和国家税务总局下发营业税改增值税试点方案以来,"营改增"已成为目前热门的税务及财务话题。生产性服务业如部分现代服务业等被列入了本次试点行业范围,根据有关规定,在现行17%标准税率和13%低税率的增值税税率基础上,新增了6%和11%两档低税率,同时依据3%的增值税率对小规模纳税人征收增值税。鉴于增值税征收范围涉及所有的商品与劳务,故营改增是税收制度改革的必     

我国增值税“扩围”改革面临八大挑战

我国增值税扩围改革已迫在眉睫,但由于增值税扩围改革不仅是税收制度的重大变革,也是利益关系的重大调整,因此将面临并经受模式选择、制度设计、财政承受、企业负担、地方接受、价格控制、机构协调、立法推进等八大挑战。     

消费税征收范围的国际比较与启示

消费税具有重要的财政意义,也是政府调节经济的重要手段,而这两方面的作用在很大程度上取决于消费税征收范围的合理性。本文主要对OECD部分成员国和部分发展中国家的消费税征收范围进行比较分析,总结其主要特点,并对调整我国消费税征收范围提出了几点建议。     

The C-inefficiency of the EU-VAT and what can be done about it

International Tax and Public Finance - It is widely agreed that in countries without major constraints on administrative capacity, a value-added tax (VAT) should tax all goods and services at a...     

VAT and agriculture: lessons from Europe

Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries. Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be ‘washed out’ through the tax deduction/credit mechanism. It then has to be borne by the farmers themselves or becomes an indeterminate and capricious element in consumer prices. To compensate farmers for the uncompensated VAT on inputs, the EU has devised a flat-rate scheme that permits them to charge a presumptive rate (approximately equal to the effective VAT rate on sector-wide inputs) on their sales to taxable agro-processing firms which, in turn, are permitted to take a deduction for this flat-rate addition from the VAT on their sales. Obviously, the flat-rate scheme is an arbitrary way of trying to achieve equal treatment between exempt and taxable farmers and between exempt farm products and other taxable goods and services. Full taxation, subject to the general threshold, appears to be the preferred choice.     

燃油税政策的国际比较与启示

世界各国征收的燃油税大多是以消费税和增值税为主的多个税种的组合。尽管各国燃油税有差异,但也有许多共性,如燃油课税的主要目的都是作为道路交通建设资金的来源;燃油税多是采取从量定额征收,税费占燃油价格的比例都较高;车用燃料消费所占比例越高的油品,征收环节越靠近生产环节;对非道路用燃料进行税收减免等。本文认为,开征燃油税首要目的是筹集道路养护资金,其次才是促进节能与环保,应综合考虑各种因素来设置税率,并辅之以相应的税收优惠措施。     

Does conditionality in IMF-supported programs promote revenue reform?

This paper studies whether revenue conditionality in Fund programs had any impact on the revenue performance of 126 low- and middle-income countries during 1993–2013. The results indicate that such conditionality had a positive impact on tax revenue, with strongest improvement felt on taxes on goods and services, including the VAT. Revenue conditionality matters more for low-income countries, particularly those where revenue ratios are below the group average. Moreover, revenue conditionality appears to be more effective when targeted to a specific tax. These results hold after controlling for potential endogeneity, sample selection bias, and when revenues are adjusted for economic cycle.     

筵席税的转型与回归归

我国如重启筵席税,则应明确其在新形势下的主要任务和新内涵.转型后的筵席税不再仅针对公款宴请的消费行为,而是对不履行分餐义务和节约饮食义务的餐饮单位设置的一种行为税.通过对不实行分餐制的餐饮单位征收筵席税,对践行分餐制的餐饮单位给予税收减免的优惠,来鼓励餐饮单位积极履行分餐义务,以"寓禁于征"的方式引导餐饮业与消费者主动...     

我国现阶段调整消费税制的有关问题

由消费税特殊的征收方式可以判断其功能和作用也应该是特殊的 ,与其他商品税相比 ,消费税更注重于政府宏观调控意图的体现 ,考察我国现阶段的消费税 ,自 1994年税改后已日臻成熟 ,但还存在着误区和不足 ,适应我国加入WTO的形势以及世界经济与社会发展的趋势 ,我国的消费税还需要从多方面进行完善 ,本文选取有代表性的三个方面进行了改进消费税的探讨 :消费税征税范围、消费税的环保功能、烟酒的消费税问题。     

A Proposal to Improve the VAT Treatment of Housing in the European Union*

The treatment of housing is one of the most difficult issues under the VATs in the EU. Ideally, rents and rental values should be taxed just like other consumer goods and services, but doing so would present formidable practical and political difficulties. Under a second‐best approach, the value of newly created residential (and other) property is taxed as a proxy for the VAT that should be payable on the flow of housing (building) services. This implies, however, that future increases (and decreases) in the value of the exempt property are left out of the VAT base. To remedy this defect, this paper recommends taxing the increases (refunding the tax related to decreases) realised at the time of sale of the exempt used property. This VAT should replace the current transfer, registration and stamp duties, which are highly distortionary. Beyond that, the VATs in various member states can be improved by limiting the exemption for all used immovable property to housing, by taxing land and by applying the standard rate more widely than is currently the case.