法国营业税改增值税研究外文文献翻译2014年译文4500字
探究法国“营改增”对中国税收改革的影响
所谓 的增 值 税 ，就 是 指 用 增 值税 代替 营 业 税 的一 种 措 施 ，而 样 的措 施 ，例 如 美 国在 １ ９ ５ ３ 年 采用 增 值税 这 样 的 措施 解 决 财政 赤 且保 留下 来 的 营业 税 的 征 收规 模 逐 渐 减小 。通 过 “ 营改 增 ” 这 一 字ｌ １ ９ ６ ７ 年 欧共体 陆 续实 行增值 税 。 措 施 的 身世 ，对 于产 业 链 上 的各 种 税 收 实行 抵 扣 ，从 而可 容 易 避 免 对于 服 务 的 各 个环 节 征 收营 业 税 。而 且 ，根 据 西 方 的税 务 改 革 法国 “ 营改增 ”涵义 的 进程 ， 当一个 国家 的 经 济 发展 和 政 治 制度 的 日益 完善 ，对 于 简 法国 “ 营 改 增 ”历 时七 年 才 逐步 确 立 起 框 架 ， ，而 且 ，每 年 单 的 、粗 陋 的 营 业税 就 会 不 断 的摒 弃 ，从 而选 择 更 加合 理 有 效 的 还 会 根 据 总体 框 架 进 行 对于 具 体 的 问题 进 行 不 断 的微 调 。而 且 ， 增值 税 。 法 国不 但 是 最 早开 始 实 行 “ 营 改 增 ” 的 国 家 ，在 征 收范 围也 是 最
一
四 、正确处理好财政和税收的关系
（ 一） 正 确认 识 财政 和税 收 的 关系 。当 前我 国社 会 发展 过程 中 ， 构建 和谐 社会 是非 常重 要 的发展 目标 ，和谐 社 会 的构建需 要 国家 财 政 收入 作 为物质 保 障 ，通过 国家 财政 支 出来构建 社会 保 障制度 和 医 疗 卫 生体 系 ，确保 人 民群众 生活 质量 的提 升 ，为社 会主 义现 代化 建 设 事 业的 顺利 进行 奠定 良好 的基 础 。通过税 收 来对个 人 收入 分配进 行调 节 ，不仅 有利 于社 会公 平 ，而且 可 以缩减 贫 富的差距 ，对 社 会 和谐 稳定发展 具有极 为 重要 的促进作用 。在 当前新 形势下 ，更需 要 正确认 识财政 和税 收的关 系 ，确保 国 民经济健康 、稳定 的发展 。 （ 二） 加 强税 收 征管 ，强化 分配 调节 。税 收是对 国 民收 入再 分 配 的最 规模 形 式 ，其 作为 财政 收入 的 主要 来源 ，通 过 加强 对税 收 进 行 征 管 ，并进 一步 强化分 配 和调 节 ，合法对 税 收收入 进行 征 收 ，确 保 依 法治 税 ，从而 为政 府履 行公 共服 务职 能提供 重 要 的物质 保 障。 推进 依法 治税 。 当前我 国大 力构 建和谐 社 会 ，在这 种情 况下 ，需 要 加快 建立 和谐 的征税 体 系 ，加快 推进 依法 治税 。进 一步 优化 纳税 服 务 ，加快 自身 观念 的改 变 ，确保 各项 税制 改革 的深 入进 行 ，从而 加 快 搭 依法 治税 的进 程 ，确保 在 当前构 建和谐 社 会过程 中更好 的发 挥 出 税 收 的重 要 作用 。通 过 税 收和 财 政 从 而加 快 推 动 我 国社 会 的 进 步 ，加快社 会主义 和谐社 会的构 建。 （ 三） 提 高 公 民纳税 意 识 。我 国公 民纳 税意 识 缺乏 ，这 也 是制 约 当前 我国税 管工作 的重要 因素。在这 种情 况下 ，我 国税 收部 门需要 加大 对税 收 的宣传 力度 ，确 保严 格执 行税 法制 度 ，加大 税法 的执 行 力度 ，进 一步 完善 和健 全各 项税 收 制度 ，建立 健全 个人 所得 税税 源 监控 机 制 ，利用信 息 化手段 ，各 部 门有效 的配 合 ，全 面监控 纳税 人 的账 户 ，确保 其依 法纳税 。 （ 四） 调节 个人 收入 分 配 。税 收作 为 国家 的一 种强 制性 手 段 ，通 过税 收 可 以缩小居 民之 间的收入 差距 ，对 贫 富差 距进 行调节 。 目前 我 国相 关税务 体 制还 存在 较多 不完善 的地 方 ，再 加之 征管力 度国 家 当属 法 国 ，早 在 １ ９ ４ ６ 年 “ 广 ” 的 国家 。 早 在 ｌ ９ ５ ４ 年莫 里斯 ． 洛 雷 推 广 的 时 期 ，法 国 的增
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。
税收筹划中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)译文：税收筹划税收筹划涉及的设想和实施各种策略的目的是尽量减少对一定时期内支付的税款。
对于一个企业，尽量减少税务负担可以提供更多的钱费用于支付费用和用于投资。
通过这种方式，税收筹划工作可以筹集更多资金来源。
根据小企业的企业家杂志顾问，两个基本规则适用于税务规划。
首先，小企业不应该承担的额外开支只获得税收减免。
在纳税年度结束时购买必要的设备可以成为有价值纳税筹划方法，使不必要的采购不建议。
第二，小企业要始终企图尽可能推迟纳税。
推迟纳税使该公司能够利用这些钱免息，有时甚至是赚取利息税，直到下一次到期。
专家建议企业家和小企业主在每一个纳税年度的年中进行正式的税收筹划会议。
这会给他们制定纳税计划提供足够的时间。
这种意识对于小企业家说来很重要，因为这可以节约税收支出。
即使企业中有专业会计人员，中小企业主也应该细心关注税务筹划工作，不错过能够节税的每一个机会。
“不论是你否任用一个企业外部人员来帮助你进行节税工作，你都应该了解税法的基本规定”艾伯特说，“就像你不会将自己的钱交给别人管理一样，你也不应盲目让别人去完成管理你的纳税的责任”。
弗雷德里克在他的书中写到：“税收知识拥有强大的盈利的可能性。
知道税法规定可以在竞争中给你提供更好的底线。
”一般领域的纳税筹划有几个一般税收筹划方法,适用于各种小型企业。
包括选择会计方法和存货计价方法，采购设备的支付时间，选择有利有纳税的投资方案。
这些一般领域税务规划策略如下所述会计处理方法。
有两个会计方法用于记录：收付实现制和权责发生制。
选择不同的记录方法会对企业的纳税筹划有不同的影响。
使用收付实现制记录会计事项时，收入被记录是在收到现金时而不是在业务发生时。
费用的记录也是在支付时而不是在发生时。
在这种会计方法,就可能延缓其应纳税所得额的付款方式,一般是用拖延当年没有收到的收入和支付以后返销的费用的方法。
收付实现制的记录比权责发生制简单，它可以提供一个精确的现金流，而且收入不会在现金收到以前被记录。
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 FranceEvans, Hansford, HasseldineAbstract：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 taxThe 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 implementationof 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 developmentof 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, agentsengaged 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 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 goodsprocessing, 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 goodswarehouse 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 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 intoresidential 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。
法国 增值税
对于出口到期国外的货物，法国政府给予免征增值 税的优惠待遇。出口货物的进项税额，用于抵扣国内销 售发生的增值税。
出口货物退（免）税
法国增值税的减税、免税 但是，当一个企业大量出口时就存在不足抵扣的问题，对于这
种情况，法国税务当局一般采取两种办法来处理：
第一，实行暂缓征税政策。大宗货物出口的标准由税务部门来 确定。一旦经税务部门确认符合规定的标准企业前一年的出口 数量来确定。当生产企业向供货商购买商品时，要向税务部门 申请取得证明，并将此证明交给供应商凭此证明向税务部门申
纳税的，按月申报交款。在按月申报交款情况下，如果
增值税额每年低于4000欧元的话，每月申报单可每季度 提交一次。
法国增值税的申报与缴纳
2）分期申报交款 分期申报交款即在每年的4月、7月、10月、12月分期申报交款。
按简化实际税制（régime réel simplifié d'imposition）纳税的，分期 申报交款。
法国增值税的发展
19
25
1925年将对工商企业按统一比例税率改为按商品 种类以不同税率征收营业税。 这种营业税对每个
商品交易环节都按销售额全值征税，存在着多环节
重复征税的问题。同一种产品，如果经过的经营环 节不同，税负就会不同，这不仅扭曲了商业竞争， 而且易造成生产与流通的过度集中
法国增值税的发展
法国增值税的减税、免税
免税规定
法国增值税的免税包括两种：
一是全面性免税，即适用零税率，主要包括出口商品 及进口商品又用于出口的商品，此类商品其任何环节
缴纳的增值税均可以扣除，而且本
环节不缴纳增值税；
法国增值税的减税、免税 在法国，进口货物无论是无偿的还是有偿的，都必 须缴纳增值税。进口货物的增值税由海关代证。
营业税改增值税外文文献翻译2014年译文3000多字
文献出处：Norrman A, Henkow O.. The influence of business tax V AT to the international logistics enterprises [J]. Logistics Technology, 2014, 23: 62-71原文The influence of business tax V AT to the international logistics enterprisesNorrman, HenkowBased on the background of the policy "camp to gain" the interpretation of policy and the related solution as a starting point, combined with the practical examples of the tax system reform to the impact of the international logistics and related enterprises.Value added tax and business tax is South Korea two of the most important in the current turnover tax categories of taxes.Taxation scope of V AT in South Korea domestic sales, import goods and providing processing, repairs and replacement services, mainly play a role in the field of industrial production and circulation of commodities;While the scope of the business tax includes other services, transfer of intangible asset and sale of real estate, covers most of the tertiary industry to provide labor services.In short, V AT tax mainly for goods and most services is applicable sales tax, the two parallel in the scope of our tax levy, cross each other.As one of the major tax turnover tax on turnover in full as plan tax basis, according to industry setting different tax rates, calculation is simple, and convenient for collection, it in the balance of the sustainable development of local economy has played a pivotal role.But through long-term practice, the business tax gradually showing its limitations, mainly embodied in the following aspects:Sales tax is a tax on turnover in full, will inevitably produce double taxation. V AT tax only appreciation of this link, especially after the V AT to consumer V AT general taxpayer purchased fixed assets contained can be used as the input V AT tax deduction, thus leading to relatively V AT taxpayer, tax taxpayers tax burden is higher.For companies to buy services or services, as a result of outsourcing servicesincluding business tax cannot get deduction, lead to enterprise more willing to provide the required services rather than outsourcing services, service production internalization, not conducive to the professional division of labor and service outsourcing development of service industry.Based on the background of the policy "camp to gain" the interpretation of policy and the related solution as a starting point, combined with the practical examples of the tax system reform to the impact of the international logistics and related enterprises.Sales tax is a tax on turnover in full, will inevitably produce double taxation.V AT tax only appreciation of this link, especially after the V AT to consumer V AT general taxpayer purchased fixed assets contained can be used as the input V AT tax deduction, thus leading to relatively V AT taxpayer, tax taxpayers tax burden is higher.For companies to buy services or services, as a result of outsourcing services including business tax cannot get deduction, lead to enterprise more willing to provide the required services rather than outsourcing services, service production internalization, not conducive to the professional division of labor and service outsourcing development of service industry.In exports for investigation is the international practice, because South Korea services for business tax, when exports to drawback, lead to tax export service, finally influence of South Korea's service industry in the international market competitiveness.From all over the world can be seen in the history of the development of the business tax, it is the business tax repetition of this disease, resulted in a V AT, and lead.Advantages of value added tax is mainly in the following aspects: don't double taxation, have the feature of tax neutral;Link tax, each link tax deduction, final consumer is all taxes; consideringConvenient for export tax rebates, be helpful for their goods and services fair to participate in international competition;Restrict each other on tax collection and administration, cross audit, avoiding tax evasion.The service lives of taxable sales of more than standard prescribed by the ministry of finance and the total (5 million) of taxpayers for average taxpayer, taxpayer for small-scale taxpayers not in excess of the prescribed standards.Withsound accounting who can provide accurate taxation information small-scale enterprises can also apply for average taxpayer qualification.Pilot policy also specifies the original road, inland waterway cargo transportation since the taxpayer shall be identified in principle of make out an invoice for the general taxpayer.South Korea in 1994, the turnover tax system reform, according to the international common practice to establish the standardization of the production V AT, with value-added tax as the core to establish a new pattern of the turnover tax: a comprehensive value-added tax in the field of the flow of goods production, on the basis of the select few consumer goods cross to impose consumption tax, and for most services trade to impose business tax.At the end of 2008, to ease the impact of the international financial crisis, the central identified the "structural tax cuts" advocate tone, reflected in terms of turnover tax, mainly will be changed from production V AT to consumer V AT tax.Consumption type allows the enterprise cost of purchased fixed assets value contained in the value-added tax is deducted from all.This transition effectively promote the industrial structure adjustment and technology upgrade, improve the domestic products in the international market competitiveness.After the completion of the V AT, the V AT expansion circumference in the sights of south Korean tax reform.The current tax system apply to the practice of different tax system, goods and services between the goods and services in the unification of the tax on property, destroyed the deduction of V AT chain, in South Korea have certain obstacles on the development of modern service industry, is not conducive to further transformation and upgrading of economic structure.To give full play to the advantages of V AT tax burden fair, its basic condition is as far as possible the "full coverage, the whole chain, full deduction".So, it is imperative to change business tax V AT.Business tax to the influence of value added tax it away to the enterprise at present, Beijing camp change increases the pilot program has won the approval of the state council, formal implementation is expected to begin in the near future.The company's main business service for international freight forwarders, belongs to the scope of auxiliary "logistics", so as to pay V AT, as general V AT taxpayers.Apply to thetax rate of 5%, and the difference between tax;After the change of value added tax for 6% of the value-added tax, offset the input tax.Types of taxes, tax rate and tax changes in the way of the development of the enterprise has a long-term impact.Pilot policies also change during the pilot V AT tax belonging to business tax, the continuation of the business tax preferential transitional policy made detailed provisions.Business tax after the change of value added tax, as a result of value added tax is a tax excluded in price, revenue from the customer can't all as enterprise's revenue, and the need to isolate the income part as the output V AT tax, namely: the business income/(1 + 6%) = tax income.Certain cases, this means that the income items change business tax V AT will inevitably lead to the income of business scale, the tax payable, the corresponding change of turnover and profit.The author's international freight forwarding business is mainly decided by the cost price, gross margin is relatively fixed, in order to facilitate more business tax change V AT after each related financial index change under different circumstances, do the following hypothesis: hypothesis after tax reform without tax gross margin (hereinafter referred to as the gross profit margin) level remains the same;Taxes only consider the business tax and value-added tax, does not consider calculated on business tax and value-added tax each additional taxes and fees;Consider only associated with operating revenue and operating cost of V AT, and both contain V AT rates are consistent, to 6%.The company mainly to international trade, commodity circulation link of customer is given priority to, in the industry's average taxpayer clients, for example, after the tax reform, providing international cargo transport agency services to issue special V AT invoices, my company to maintain the price the same or increase (up to Maori constant), the relevant freight cost will be reduced by more than 5% of the clients.In addition, the customer deductible V AT amount increases, the V AT payable will decrease accordingly.Illustrate that: international freight forwarding business by the tax change after paid V AT, will greatly improve the international trade class customer profit space.Is still using the previous example, the company provides international cargo transport agency services customers in commodity production andcirculation field.By the above analysis can be concluded that the business tax after the change of value added tax, in front of the meet the conditions of the four assumptions listed, if you still perform the original price unchanged, the tax reform to cause a decline in revenue, gross margin level of business, should pay tax increases, eventually reduce enterprise profits;If you raise the price to ensure that the gross margin level is constant, the operating income is reduced, should pay tax increase.Business tax changes are confirmed as general taxpayer V AT, input tax can be calculated at to obtain special invoices for value-added tax deduction.If acquire other taxpayers' original belongs to the scope of business tax differences can collect invoices, can be deducted from the sales in the invoice value;Such as the special invoice to invoice to obtain tax authorities must indicate the output tax deduction.The result of the tax increase, on the one hand, further squeeze corporate profits, the development of industry.On the other hand, in the case of its difficult to digest, will cause freight rate rise, which would push up prices.It is reported that many famous international freight companies in Shanghai after issue V AT invoices to the customer request, on the original cost pay more tax.In view of the problems exposed by the Shanghai pilot, the south Korean federation of logistics and purchasing has been made to the relevant state departments including the goods transportation services into logistics support service, and appropriately increase the input tax deductions in eight Suggestions, in case the camp change increases the pilot policy has adverse effects on the entire logistics industry.Business tax change after V AT as small-scale taxpayers, transport, international freight forwarding business taxpayers obtain other taxpayers' original belongs to the scope of business tax differences can collect invoices, can be deducted from the sales in the invoice value.Other industries such as to obtain the original belong to the scope of business tax differences can collect other taxpayers invoice, can also be deducted from the sales of the invoice value, but the pilot average taxpayer or pilot the invoice of small-scale taxpayers shall not deduct the sales.Pilot policies also change during the pilot V AT tax belonging to business tax, the continuation of the business taxpreferential transitional policy made detailed provisions.Business tax after the change of value added tax, international freight forwarding business chain joined the V AT deduction.Although in the short term, the scale of business will decrease, didn't really reduce tax burden, also has the potential to reduce profits.But in the long run, the business tax change of value added tax more significance lies in: eliminate double taxation;Is conducive to the professional division of labor and service outsourcing services,Promote the specialization of social division of labor;Strengthen service industry competition ability.All of this will be conducive to further expand the market, enterprises expand sales.In addition, the "battalion to add" also can impact on the industry standard.Related industries in major and value-added tax management system, to the enterprise financial accounting requirements will be more standardized and rigorous.At the same time, because the customer requirements for legal, compliance V AT deduction vouchers, would force some imperfect management of small enterprises withdraw from the market译文营业税改增值税对国际物流企业的影响诺曼；科诺本文以“营改增”政策的背景及对相关方案政策的解读为出发点，结合本单位实际举例说明该项税制改革给国际物流及相关企业带来的影响。
营业税改征增值税中英文对照外文翻译文献
营业税改征增值税中英文对照外文翻译文献(文档含英文原文和中文翻译)营业税改征增值税试点方案的进一步扩围2012年7月25日国务院总理温家宝主持召开国务院常务会议正式决定，自2012年8月1日起至年底，将自2012年1月1日起已在上海进行的交通运输业和部分现代服务业营业税改征增值税试点方案("试点方案")范围，分批扩大至其他10个省市：北京、天津、江苏、浙江、安徽、福建、湖北、广东、厦门和深圳("10个新试点地区")。
不仅如此，会议还决定，明年继续扩大试点地区，并选择部分行业作全国试点。
在本期《中国税务/商务新知》中，我们将分析试点方案进一步扩围至10个新试点地区后带来的潜在影响，并分享我们的观察。
普华永道观察根据公开统计信息，2012年上半年10个新试点地区的生产地区的生产总值超过50%。
地理上，这10个新试点地区各广布在中国北部、中部、东部和南部地区。
因此，试点方案的进一步扩围无疑会对中国下半年的宏观经济发展产生很大影响。
总体而言，10个新试点地区的试点方案应与上海的试点方案一直。
自2012年1月1日上海开展试点方案以来，财政部和国家税务总局出台了一系列关于试点方案的政策和实施细则。
理论上来说，除非将来有专门针对10个新地区的不同政策出台，这些已出台的政策文件应该适用于所有试点地区。
在10个新试点地区开展试点方案可能要面临更为复杂的问题。
与上海国税合一的情形不同，这些地区的国税局和地税局各自管理，分别负责增值税和营业税的征管。
这样可能出现各方对试点服务范围有不同的理解，尤其是对那些未在现有规定中有清楚定义的试点服务。
这可能对这些新试点地区的纳税人带来更大的挑战，特别是在营业税改增值税的过渡时期。
同时，我们也期待上海试点中遇到的实际问题能够进一步予以明确。
例如，进一步明确某些在现行办法和法规中没有明确定义的试点服务的范围，特别是认定某项咨询服务是否属于试点服务的范围，从而向境外方提供上述咨询服务时能够享受免增值税的处理；如何具体实施对符合条件的试点企业出口实行免抵退税方法等问题以及如何将这10个新试点地区的基础实际操作与上海保持一致。
房地产行业营业税改增值税外文文献翻译最新
外文文献原文+译文原文The research of V AT instead business tax in real estate industryBrashares DAbstractReal estate industry is one of the industry of the national economy, made great contribution to economic development, especially in recent years the vigorous development of the real estate industry has greatly promoted the development of the national economy, not only led to the development of related industries, also increased more employment opportunities, but because of the real estate industry involves the link is very wide, in the real estate industry, real estate developers in the purchase of raw materials link to pay value added tax, according to tax regulations, this is not part of the tax deduction. Business tax regulations, developers in the real estate sales link to pay business tax, which objectively formed a V AT deduction chain disruption, which also led to the law of real estate industry double taxation. Due to the interrupt the chain of V AT deduction, tax neutral effect is weakened, also gave rise to the rising house prices, increases the burden of consumers, and so the real estate industry tax change the V AT reform is more urgent.Key words: Real estate industry; Business tax; The V AT1 IntroductionIn France in the world in 1954 first implemented V AT, after the French lead more than one hundred countries and regions have the value added tax is imposed. Value-added tax is a tax of tax neutral characteristics, ideal V AT should cover all fields of national economy and each link, such not only can let the characteristics of tax neutral play a more obvious, and can largely increase the fiscal revenue for the country, this is should be preferred in commodity tax categories of taxes. Real estate industry as a rapid development in recent years and has important significance on the livelihood of the people of an industry, the business tax change of value-added tax reform will be a reform is imperative. Present real estate tax reform, tax change V AT pilot is in an orderly way, and have achieved the effect of different degree, although,in the current effect may not be so obvious, but in the long run will be the real estate industry in new wave of reform, but also on the basis of summing up experience to be more perfect and improve the measures are put forward. Scope of the real estate industry change the tax into the V AT reform is also a tax reform will achieve.2 Literature reviewThe history of value added tax is not so long ago, in 1921 the German Simon and formally put forward the concept of value added tax, the earliest initially formed in France until 1948, 1954 were widely used. V AT tax neutral this feature really let it benefit, favored by many other countries adopted by many countries throughout the world. V AT began to spread across the globe, made a great contribution for the world economy. But the V AT in the scope is very different from country to country, to the different conditions, and naturally the scope is different also. Famous experts in V AT Alan a. Tate, put forward the scope of V AT is also need to include every link from production to retailing. But he also put forward despite the scope of the land value appreciation tax is wider, more can highlight the efficiency advantages, but the higher cost of V AT on link management and paying high management cost, standing in the point of view, the scope of the it is impossible to cover all areas. Bird, meanwhile, also put forward, the V AT has irreplaceable advantage in calculation is simple, but it in terms of the efficiency of the advantage is not so significant as we expected. Fedel is from the profit and loss account thin put forward his point of view, the level of value added tax for businesses, for its management is relatively easy, especially companies set up their own accounting books, books of the simple and clear, it can effectively inhibit the tax evasion behavior of enterprises, it is said we give attention to two or more things economically efficiency and airbus he has a very obvious shortcomings, is the regulatory costs much more than others. If you want to have a detailed accounting system, at the same time, also need to fill out a lot of reporting form, this requires more manpower and material resources. For private companies that will increase the cost of production of enterprises, it is a certain extent can blow the enthusiasm of private enterprises. Among the many scholars proposed V AT management cost on the high side at the same time, Due to also pointed out that thetax administration cost of V AT tax administrative costs are higher than the average, at the same time, the risk of tax fraud is relatively higher than the average, in view of this, he has suggested that the Norwegian government to restore the original sales tax. Silvia considers the income tax and value-added tax evasion, he believes in the V AT chain is the final stage of tax evasion is probably the most. At the same time, there are a lot of research scholars believe that value added tax management cost is high, easy to cause a loss of tax, should be selectively used V AT system. In conclusion we can see that in the world for the V AT tax neutral this is a big advantage, national differences are mainly concentrated in the regulation cost of V AT.V AT on foreign research an obvious advantage is that they affirm for the advantages of VAT, is only for V AT tax related supporting facilities and reserved, and this is reform needs to solve the problem, if the relevant supporting facilities not perfect, it is a good system can play its proper role. From this we can see the two scholars’ point of view is certainly the V AT special tax advantages, but the reality of value added tax is not so perfect, there is the scope of tax and tax increases the efficiency of the problem, and this article will be on the two problems a simple arrangement. Also to a more comprehensive related supporting system design, hope can help to solve this problem.3 Value added tax and business tax3.1 V AT tax mechanismV AT is based on domestic sales of goods, repair, and replacement services, and imports the goods as the object of taxation, and by it’s produced in the process of circulation of appreciation as the tax basis and on a turnover tax in the nature of indirect. From the definition, the scope of the land value appreciation tax is in addition to real estate, intangible assets, non taxable services and goods not levy V AT law so all the goods. Goods and taxable services plan tax basis is formed in the process of circulation of added value, a value-added tax, value-added tax not, however, all its appreciation is in addition to the purchase of raw materials to add value, including the reproduction process for the operator input the living and the reasonable profits, in other words, as long as the operator to purchase goods as the object, is engaged in the production and business operation activities, will generate added value,unless the loss of business, will bear the V AT. At the same time, for operators, while the value added tax is a tax excluded in price, but in the retail link, the selling price of a commodity, is to include the seller's output V AT tax, that is, value added tax is ultimately borne by consumers. In the practice of the V AT, single business goods add value and added value in the process of production and circulation is difficult to accurately calculate. When sales of goods or services, according to the sales, calculated in accordance with the provisions, the tax rate of the corresponding value-added tax, for example, in the case of the seller, this is the so-called output taxes. An operator when pay V AT, to the current sales of goods by the output tax paid income tax when minus the current purchase raw material, its current value added tax payable balance is the operator.3.2 Business tax levy mechanismBusiness tax is on providing taxable services, transfer of intangible assets in our country, real estate sales units and individuals, its turnover of levied a tax. Business tax and value-added tax belong to transfer tax levy of indirect tax in parallel. Sales tax in the tax system design is not tax deductible, and the whole real estate industry involves the economic activity is a lot of, including prophase of state-owned land use rights, real estate development, real estate sales, real estate leasing and so on a series of economic activities, it is a chain of economic activity, if this chain of economic activity in a chain link is too much of the increased tax burden, will also affect to the next link economic chain, until the last link end by consumers, consumers will inevitably bear the burden of the larger, such tax neutral is not able to be reflected, that is why business tax no tax neutral this feature.4 The advantage of V AT instead business tax4.1 Effectively avoid double taxationV AT is in view of the flow in the process of appreciation tax, in comparison with other circulation taxes, under the condition of without considering other factors, such as does not consider cost, distortion is minimal impact on economic activity, as long as the buckle chain don't interrupt, can tax deduction, and won't appear double taxation. List for the same kind of goods, as long as it is appreciation is the same, nomatter what kind of methods in production or distribution, either through how many circulation link, their tax burden is always the same, basically won't be any impact on the balance of supply and demand, it essentially is the embodiment of the tax neutral, it is also the special advantages of V AT.V AT is to overcome the double taxation the disadvantages of the best path, so in the real estate industry value added tax is also the real estate tax reform a necessary or inevitable link.4.2 Tax source and tax is guaranteedTax is the most important source of national finance, if the tax not guaranteed, the survival of the whole country's economy and even national problems, so to ensure tax payment or tax source is tax reform must be to ensure that the premise, and another advantage of value-added tax is the tax sources is wide, can fully guarantee adequate source of tax and tax, at the same time also the V AT is more convenient for collection. In the field of all economic activity in the real estate industry, as long as it is a new value-added will produce value-added tax, the tax sufficient guarantee, is also to ensure that the fiscal path. At the same time is also more conducive to regulatory tax regulation, it is in a sense, an effective curb for tax evasion. To sum up the practice of value-added tax can not only is advantageous to the tax regulation, avoid double taxation, also won't aggravate the burden of consumers. From the activities of the real estate industry is a very wide area, including the real estate development, real estate transactions, real estate, retain, real estate rental four link, the four link exists in a variety of economic behavior, which can be guaranteed in the tax sources, and can be widespread, can effectively prevent the loss of tax sources.文献出处作者：Brashares D期刊：National Tax Journal 第3卷，第5期，页码：151-160，2016年译文房地产行业营业税改增值税研究布兰肖摘要房地产业是国民经济的产业之一，为经济发展做出了巨大的贡献，尤其是近年来房地产业的蓬勃发展更是大大地推动了国民经济的发展，不但带动了相关产业的发展，也增加了更多的就业机会，但是由于房地产业涉及到的环节很广，在房地产业中，房地产开发商在采购原材料环节支付增值税，根据增值税条例的规定，这部分税额是不能抵扣的；营业税条例规定，开发商在房地产销售环节缴纳营业税，这在客观上形成了增值税抵扣链的中断，进而也导致了房地产业的法律性重复征税。
营业税改增值税外文文献翻译2014年译文3000多字
营业税改增值税外文文献翻译2014年译文3000多字The article "The Influence of Business Tax VAT to the nal Logistics Enterprises" by Norrman and Henkow discusses the impact of the policy "camp to gain" on nal logistics and related enterprises。
The authors use practical examples to explain the effects of tax system reform on these industries.The policy "camp to gain" has been implemented in many countries。
and it has had a significant impact on nal logistics and related enterprises。
The authors explain that this policy has resulted in changes to the tax system。
particularly the n of the value-added tax (VAT)。
The authors then provide practical examples of how these changes have affected logistics companies.One of the main effects of the VAT on nal logistics enterprises is increased costs。
The authors explain that companies must now pay VAT on all goods and services they purchase。
增值税改消费税文献综述及外文文献资料
增值税改消费税文献综述及外文文献资料
随着中国经济发展的快速增长，中国税收制度也在不断改革。
其中，增值税改消费税是税收改革的重要方向之一。
本文综述了相关的文献资料，以期能够为相关研究者提供参考和帮助。
增值税和消费税
增值税和消费税都是一种按照商品和服务的消费额征收税款的税种。
其中，增值税是按照商品和服务的增值额征收税款，而消费税则是按照商品和服务的销售额征收税款。
增值税改消费税
增值税改消费税是指将原本按照增值额征收的税款改为按照销售额征收的税款。
这种改革可以有效降低企业的税负，提高商品和服务的价格竞争力，促进经济发展。
国内文献资料
目前，国内学者对于增值税改消费税的研究较为深入。
他们就增值税改消费税的影响、实施方式、相关政策等问题进行了广泛的讨论和研究。
其中，有学者认为增值税改消费税可以促进企业的创新和发展，有学者则担心实施增值税改消费税会引起通货膨胀等问题。
外文文献资料
在国外，一些国家已经实施了增值税改消费税的制度，他们的相关研究和实践经验可以为我国的改革提供重要的参考和借鉴。
美国、加拿大、日本、澳大利亚等国家都曾经在不同程度上实施过增值税改消费税，他们的经验可以为我国提供参考和启示。
总的来说，增值税改消费税的改革是一个非常重要的举措，对于促进经济发展、提高企业竞争力和改善人民生活水平等方面都具有非常重要的意义。
希望国内外学者能够进一步深入研究该问题，以期促进我国税制改革的进一步完善和发展。
法国税改启示录
天下来，这位先生的开支为117.48欧元，其中各种税负加在一起高达46.32欧元，占其支出的39.4%。
法国的税收政策带有明显“削富济贫”“共享社会财富”的特点，税收政策的变化影响到社会的方方面面。
因而在法国总统竞选中，候选人甚至依靠税收政策来“赚人气”。
如早在2012年法国总统竞选中，社会党候选人奥朗德就曾提议，对年收入超过100万欧元的“富人们”应征收75%的所得税，以赢得更多的“人气”支持来应对竞争对手——时任法国总统萨科齐。
奥朗德在一场农业展销会时称，在经济低迷和失业率居高不下的现状下，法国企业老板等“富人们”的收入却迅速增长。
他解释说，这一征收“特别富人税”的提议“传递着社会融合的信号”，希望富人表现“爱国主义”，缴更多的税“让国家重回正轨”。
而正是这一竞选政策为今天法国税收方案的争执埋下了伏笔，也拉开了法国富人财产保卫战的序幕。
富人税的利弊分析经济全球化的压力使政府将重点放在经济竞争力上，这要求削减福利开支、增加政府税收来减轻财政负担。
因而，现有税收制度改革成为法国政府和法国民众关注的重点议题。
奥朗德政府自上台以来便着手落实其在竞选时提出的开征高额“富人税”的政策。
为此，法国政府在2013年财政预算案中规定，今后两年在法国进行工商注册的企业将为年收入超过100万欧元的员工缴纳一项名为“特别互助贡献”的税收，税率确定为50%，但一家企业此项税种所缴纳的总额不超过其营业额的5%。
由于在法国进行工商注册的企业还必须为员工缴纳一定比例的社会保险费用，这一新税种实际税率接近75%，即实际税率为 75%的所得税。
虽然法国宪法委员会认为这一措施侵犯了税收平等原则。
然而据新华社专电，法国国民议会即议会下院于2013年10月18日晚投票再一次批准了以“特别富人税”为代表的2014年政府财政预算案。
法国政府称，这一新税种将涉及470家企业的1000名员工，每年可为法国政府带来2.1亿欧元（17.5亿元人法国国宝级演员德帕迪约因不满“仇富”政策移民俄罗斯民币）收入。
营业税改增值税的思考外文翻译
营业税改增值税的思考外文翻译1. The tax regulation theoryAdvocated government intervention in the economy tax theory, under the guidance of thoughts and ideas, it focuses on the regulation function of taxation. So-called tax regulation is country by means of tax allocation, directly regulating the taxpayer's income, indirect influence the behavior of the taxpayer, resulting in changes in social economic activities, to achieve national macroeconomic regulation and control goal. Tax regulation theory is that the tax is not only the main source of government revenue, and it is to implement the government's economic and social decision-making, implement effective important means of macroeconomic regulation and control.Tax regulation function is very extensive, in economic regulation, the tax can not only realize total regulation, has obvious economic stability and counter-cyclical role function, also has a wide range of structural adjustment. This control function is based on the production, distribution and consumption and so on each link of implementation: (1) the influence of tax on the adjustment of the production. One is through the adjustment of the macro tax burden level to adjust the scale of production, from the total amount that adjust aggregate supply; 2 it is through the structural adjustment of tax to realize the industrial structure, product structure, regional economic structure adjustment. (2) the tax regulation of distribution. It is through the overall macro tax burden level adjustment, adjust the social products, and national income in configuration between the government and the private sector. Second is to adjust social product and the national income in configuration between the central and local governments, mainly through the determination of reasonable tax management system implementation. 3 it is to adjust the gap between income and wealth distribution, realize the fair distribution of income. (3) regulation of tax on consumption. One is adjust the total scale of consumption. 2 it is to adjust the consumption structure.2. The theory of tax expenditureTax expenditure is in the west in the late 1960 s tax theoretical circle formed an economic concept. In 1967, the U.S. Treasury Department responsible for tax policy to the assistant secretary, harvard professor at the university of surrey (Stardeg. S.S arrey) first put forward the concept of tax expenditure. In 1968, the U.S. Treasury Department according to the needs of us tax practice, officially introduced a concept of tax expenditure, its basic meaning is to point to in some of the tax in the tax system arrangement of the project, have the same properties with financial aid spending. In this sense, the government give up part of tax revenue, is equal to the increased fiscal aid spending.State intervention in the economy in the history of tax, one of, is the use of a variety of preferential tax arrangements of the project, through to the taxpayer to provide corresponding financial support, to carry out the policy of the government's economic and social. Although these preferential tax project as specified in the tax system, through the design of the tax system to make arrangement, but, after all, it is different from the general terms of tax system. Namely the goal isn't to income taxpayers, but to take the initiative to give up part of the revenue, offer financial aid to a particular taxpayer. It by reducing specific taxpayer or specific tax obligations of economic activities in this way, the government give up this part can be obtained by tax expense, its fundamental purpose is to use this as a means of policy, regulation, induced the operation of the economy. To achieve the established policy and target, the government can give up this tax, reduce the specific amount payable for the taxpayer, and with the government, first of all, according tothe unified tax law indiscriminately to taxpayers tax, and then according to the policy goals, through fiscal spending will return part of the tax revenue to the taxpayer, it needs the aid compared two kinds of situations, the final result is no fundamental difference. Therefore in the tax system arrangement of many tax breaks, "in fact equivalent to use public money to provide allowance". But since the tax expenditure form, people constantly points out its shortcomings, induces mainly has: tax expenditure distorts the market selection and resource allocation, complicate the high tax rate, tax system and tax management, low transparency, fairness, and not easy to control, etc. But at the same time, people also hard to deny that tax expenditures on the mechanism of action of advantage: one is the tax expenditure fixed in the form of law, has the relative stability; Second, tax expenditure can intervene in fiscal expenditure directly can consider areas; Three is that it has a strong timeliness and lower cost.The basic form of tax expenditure include: (1) the tax base. Is that narrow tax base, so that the taxpayers tax, it mainly includes the threshold, the tax deduction and break even three forms;(2) the rate of discount. To conform to the regulations of the state, business or goods consist of basic tax rate than low rate: (3) the amount of discount. Tax preferential tax expenditure is the most direct form, the amount payable for the taxpayer credit or refund of tax, including tax breaks, preferential tax refund in two forms; (4) tax preferential treatment in time. Mainly has accelerated depreciation and tax deferred two forms.3. The tax neutral theory application in circulation taxIn circulation, the traditional link sales tax in accordance with the product sales income in full or more according to the turnover of the business income tax, double taxation problems; Leads to taxpayer stepped tax increases, the more a product of circulation, the heavier tax burden. So would strongly encourage a vertical joint, easy to form a "lot, conveniently small" enterprise organization form, specializing in the arrangement of production. So, do not conform to the tax neutral principle.And the VAT can manifest the request of tax neutrality. Value-added tax by sales development, is the enterprise production of the goods or provide services to a kind of duty that appreciation forehead as the object of taxation. Due to appreciation not only for all income tax, value-added tax avoiding the many forms of sales tax has the characteristics of the multi-stage tax, which eliminates the sales of the intermediate links, and the final link for double taxation in the same. Production take any organization form, as long as the product price is the same, the same tax, make the enterprise no longer bear repeating for commodity circulation link more taxes, it helps enterprises to organize production, and in the best way for professional collaboration, in order to improve efficiency, so the V AT to the enterprise organization structure and the change of the circulation does not produce interference effect, that is neutral feature on the allocation of resources.1.税收调控理论主张政府干预的经济思想和观念指导下的税收理论，则强调税收的调控作用。
纳税筹划外文文献原文及翻译
Tax PlanningTax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for given period. For a small business, minimizing the tax liability can provide money for expenses, investment, or growth. In this way, tax planning can be a source of working capital. According to The Entrepreneur Magazine Small Business Advisor, two basic rules apply to tax planning. First, a small business should never incur additional expense only to gain a tax deduction. While purchasing necessary equipment prior to the end of tax year can be a valuable tax planning strategy, marking unnecessary purchases is not recommended. Second a small business should always attempt to defer taxes when possible. Deferring taxes enables the business to use that money interest-free, and sometimes even earn interest on it, until the next time taxes are due.Experts recommend that entrepreneurs and small business owners conduct formal tax planning sessions in the middle of each tax year. This approach will give them time to apply their strategies to the current year as well as allow them to get a jump on the following year. It is important for small business owners to maintain a personal awareness of tax planning issues in order to save money. Even if employ a professional bookkeeper or accountant, small business owners should keep careful tabs on theirs own tax preparation in order to take advantage of all possible opportunities for deduction and tax savings.＂Whether or not you enlist the aid of an outsider, you should understand the basic provisions of the tax code.＂Just as you would not turn over the management of your money to another person, you should not blindly allow someone else to take complete charge of your tax paying responsibilities." In addition, as Frederick W. Dailey wrote in his book Tax Savvy for Small Business, "Tax knowledge has powerful profit potential. Knowing what the tax law has to offer can give you a far better bottom line than your competitors who don't bother to learn.General Areas of Tax PlanningThere are several general areas of tax planning that apply to all sorts of small businesses. These areas include the choice of accounting and inventory-valuation methods, the timing of equipment purchases, the spreading of business income among family members, and the selection of tax-favored benefit plans and investments. There are also some areas of tax planning that are specific to certain businessforms—i.e., sole proprietorships, partnerships, C corporations, and S corporations. Some of the general tax planning strategies are described below:ACCOUNTING METHODS.Accounting methods refer to the basic rules and guidelines under which businesses keep their financial records and prepare their financial reports. There are two main accounting methods used for record-keeping: the cash basis and the accrual basis. Small business owners must decide which method to use depending on the legal form of the business, its sales volume, whether it extends credit to customers, and the tax requirements set forth by the Internal Revenue Service (IRS). The choice of accounting method is an issue in tax planning, as it can affect the amount of taxes owed by a small business in a given year.Accounting records prepared using the cash basis recognize income and expenses according to real-time cash flow. Income is recorded upon receipt of funds, rather than based upon when it is actually earned, and expenses are recorded as they are paid, rather than as they are actually incurred. Under this accounting method, therefore, it is possible to defer taxable income by delaying billing so that payment is not received in the current year. Likewise, it is possible to accelerate expenses by paying them as soon as the bills are received, in advance of the due date. The cash method is simpler than the accrual method, it provides a more accurate picture of cash flow, and income is not subject to taxation until the money is actually received.In contrast, the accrual basis makes a greater effort to recognize income and expenses in the period to which they apply, regardless of whether or not money has changed hands. Under this system, revenue is recorded when it is earned, rather than when payment is received, and expenses recorded when they are incurred, rather than when payment is made. The main advantage of the accrual method is that it provides a more accurate picture of how a business is performing over the long-term than the cash method. The main disadvantages are that it is more complex than the cash basis, and that income taxes may be owed on revenue before payment is actually received. However, the accrual basis may yield favorable tax results for companies that have few receivables and large current liabilities.Under generally accepted accounting principles (GAAP), the accrual basis of accounting is required for all businesses that handle inventory, from small retailers to large manufacturers. It is also required for corporations and partnerships that have gross sales over $5 million per year, though there are exceptions for farmingbusinesses and qualified personal service corporations—such as doctors, lawyers, accountants, and consultants. Other businesses generally can decide which accounting method to use based on the relative tax savings it provides.INVENTORY VALUATION METHODS. The method a small business chooses for inventory valuation can also lead to substantial tax savings. Inventory valuation is important because businesses are required to reduce the amount they deduct for inventory purchases over the course of a year by the amount remaining in inventory at the end of the year. For example, a business that purchased $10,000 in inventory during the year but had $6,000 remaining in inventory at the end of the year could only count $4,000 as an expense for inventory purchases, even though the actual cash outlay was much larger. Valuing the remaining inventory differently could increase the amount deducted from income and thus reduce the amount of tax owed by the business.The tax law provides two possible methods for inventory valuation: the first-in, first-out method (FIFO); and the last-in, first-out method (LIFO). As the names suggest, these inventory methods differ in the assumption they make about the way items are sold from inventory. FIFO assumes that the items purchased the earliest are the first to be removed from inventory, while LIFO assumes that the items purchased most recently are the first to be removed from inventory. In this way, FIFO values the remaining inventory at the most current cost, while LIFO values the remaining inventory at the earliest cost paid that year.LIFO is generally the preferred inventory valuation method during times of rising costs. It places a lower value on the remaining inventory and a higher value on the cost of goods sold, thus reducing income and taxes. On the other hand, FIFO is generally preferred during periods of deflation or in industries where inventory can tend to lose its value rapidly, such as high technology. Companies are allowed to file Form 970 and switch from FIFO to LIFO at any time to take advantage of tax savings. However, they must then either wait ten years or get permission from the IRS to switch back to FIFO.EQUIPMENT PURCHASES. Under Section 179 of the Internal Revenue Code, businesses are allowed to deduct a total of $18,000 in equipment purchases during the year in which the purchases are made. Any purchases above this amount must be depreciated over several future tax periods. It is often advantageous for smallbusinesses to use this tax incentive to increase their deductions for business expenses, thus reducing their taxable income and their tax liability. Necessary equipment purchases up to the limit can be timed at year end and still be fully deductible for the year. This tax incentive also applies to personal property put into service for business use, with the exception of automobiles and real estate.WAGES PAID TO FAMILY MEMBERS. Self-employed persons can also reduce their tax burden by paying wages to a spouse or to dependent children. Wages paid to children under the age of 18 are not subject to FICA (Social Security and Medicare) taxes. Under normal circumstances, employers are required to withhold 7.65 percent of the first $62,700 of an employee's income for FICA taxes. Employers are also required to match the 7.65 percent contributed by every employee, so that the total FICA contribution is 15.3 percent. Self-employed persons are required to pay both the employer and employee portions of the FICA tax.But the FICA taxes are waived when the employee is a dependent child of the small business owner, saving the child and the parent 7.65 percent each. In addition, the child's wages are still considered a tax deductible business expense for the parent—thus reducing the parent's taxable income. Although the child must pay normal income taxes on the wages he or she receives, it is likely to be at a lower tax rate than the parent pays. Some business owners are able to further reduce their tax burden by paying wages to their spouse. If these wages bring the business owner's net income below $62,700—the threshold for FICA taxes—then they may reduce the self-employment tax owed by business owner. It is important to note, however, that the child or spouse must actually work for the business and that the wages must be reasonable for the work performed.BENEFITS PLANS AND INVESTMENTS. Tax planning also applies to various types of employee benefits that can provide a business with tax deductions, such as contributions to life insurance, health insurance, or retirement plans. As an added bonus, many such benefit programs are not considered taxable income for employees. Finally, tax planning applies to various types of investments that can shift tax liability to future periods, such as treasury bills, bank certificates, savings bonds, and deferred annuities. Companies can avoid paying taxes during the current period for income that is reinvested in such tax-deferred instruments.Tax Planning for Different Business Forms"The first step in tax planning—for small business owners and professionals, at least—is to select the right form of organization for your enterprise," according to Albert B. Ellentuck in the Laventhol and Horwath Small Business TaxPlanning Guide. "You'll end up paying radically different amounts of income tax depending on the form you select. And your odds of being audited by the IRS will change, too." Many aspects of tax planning are specific to certain business forms; some of these are discussed below:SOLE PROPRIETORSHIPS AND PARTNERSHIPS. Tax planning for sole proprietorships and partnerships is in many ways similar to tax planning for individuals. This is because the owners of businesses organized as sole proprietors and partnerships pay personal income tax rather than business income tax. These small business owners file an informational return for their business with the IRS, and then report any income taken from the business for personal use on their own personal tax return. No special taxes are imposed except for the self-employment tax (SECA), which requires all self-employed persons to pay both the employer and employee portions of the FICA tax, for a total of 15.3 percent.Since they do not receive an ordinary salary, the owners of sole proprietorships and partnerships are not required to withhold income taxes for themselves. Instead, they are required to estimate their total tax liability and remit it to the IRS in quarterly installments, using Form 1040 ES. It is important that the amount of tax paid in quarterly installments equal either the total amount owed during the previous year or 90 percent of their total current tax liability. Otherwise, the IRS may charge interest and impose a stiff penalty for underpayment of estimated taxes.Since the IRS calculates the amount owed quarterly, a large lump-sum payment in the fourth quarter will not enable a taxpayer to escape penalties. On the other hand, a significant increase in withholding in the fourth quarter may help, because tax that is withheld by an employer is considered to be paid evenly throughout the year no matter when it was withheld. This leads to a possible tax planning strategy for a self-employed person who falls behind in his or her estimated tax payments. By having an employed spouse increase his or her withholding, the self-employed person can make up for the deficiency and avoid a penalty. The IRS has also been known to waive underpayment penalties for people in special circumstances. For example, theymight waive the penalty for newly self-employed taxpayers who underpay their income taxes because they are making estimated tax payments for the first time.Another possible tax planning strategy applies to partnerships that anticipate a loss. At the end of each tax year, partnerships file the informational Form 1065 (Partnership Statement of Income) with the IRS, and then report the amount of income that accrued to each partner on Schedule K1. This income can be divided in any number of ways, depending on the nature of the partnership agreement. In this way, it is possible to pass all of a partnership's early losses to one partner in order to maximize his or her tax advantages.What’s more, enterprises to carry out the correct tax, the need for the adoption of the following major route of transmission.First, reasonable means of financing options. In accordance with the provisions of China's current tax law, corporate interest payments on the loan within a certain range can be pre-tax expenses, and dividends can only be spending the after-tax profits of enterprise expenses. From a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly to the fund-raising benefits.Second, a reasonable choice of trading partners. China's existing value-added tax system has a general taxpayers and small-scale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Department of suppliers of value-added tax general taxpayer, the business after the purchase of goods, according to the amount of tax deduction of input tax amount of the corresponding balance after payment of value-added tax; if the purchase of goods for small-scale taxpayers, VAT can not be achieved Its not contain the amount of input tax deduction, the tax burden more than the former. Such as open invoices can also be part of deduction.Third, "the easy way out" tax conversion. Enterprises will be converted to high-tax low-tax, refers to economic activities in the same, there are a variety of revenue options to choose from, the taxpayers to avoid "high-tax point", choose the "low tax" and reduce the tax liability . The most typical example of this is to run non-taxable to the tax planning services. From the tax point of view, run mainly two: First, the same taxes, different tax rates. Systems such as supply and marketing enterprises, the general operating tax rate is 17% of the means of subsistence, but also the operatingvalue-added tax rate of 13% of the agricultural means of production and so on. Second, different taxes, different tax rates. This usually refers to types of enterprises in their business activities, both value-added business project, the project also involves the business tax.Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable income. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, 1.5% extracts of trade union funds, staff welfare, staff education funding should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and financial system, can receive the tax effect.Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate ways to reduce tax liability. For example, an enterprise December 30, 2005 estimated taxable income amounted to 100,200 yuan, the enterprise income tax liability 25050 yuan (100200 ×25%). If the corporate tax planning, tax consulting fees to pay 200 yuan, the corporate taxable income 100,000 (100200-200), income tax liability 27,000 yuan (100000 × 27%), can be found by comparing, for tax planning to pay only 200 yuan, 6066 yuan tax is (33066-27000).Sixth, to weigh the severity of the overall tax burden. For example, many value-added tax planning programs have the general taxpayer and the taxpayer to choose small-scale planning. If an enterprise is a non-tax-year sales of about 900,000 yuan of production enterprises and enterprises to buy the materials each year the price of non-value-added tax of 70 million or less. The company's accounting system, the conditions identified as the general taxpayers. If that is the general taxpayer, the company's products are value-added tax rate applies to 17% capital gains tax liability 34,000 yuan (90 × 17% -70 × 17%); If it is small-scale taxpayers, the rate is 6%, 5.4 VAT liability million (90 ×6%)> 3.4 million. Therefore, from the perspective of value-added tax general taxpayer should be selected. But, in fact, although small-scaleVAT taxpayers pay 20,000 yuan, but the input tax amount of 119,000 yuan (70 ×17%), although it can not offset the costs, thereby increasing the cost of 119,000 yuan, the income tax reduction of 2.975 million (11.9 × 25%), than pay a 20,000 yuan of value-added tax. Therefore, the business tax planning in the selection of programs, not only to look in a certain period of time watching the program on tax less, and to consider business development goals, to choose to increase their overall revenue program.Seventh, take full advantage of preferential taxation policies. For taxpayers, the use of tax incentives for tax planning focuses on how the rational use of tax policies and regulations shall apply to the lower or more favorable tax rates, a well-planned production and operation activities, the actual tax burden to a minimum in order to achieve Festival tax effect. For example, according to China's Law of the State Council for approval of high-tech industrial development zone of the high-tech enterprises, since the production from the fiscal year income tax exemption for 2 years. To-business use of wastewater, waste gas, waste residue and other waste as the main raw materials for production, 5 years in the income tax reduction or exemption. In addition, to support agriculture and the development of UNESCO Wei investment, countries have different tax incentives. Business operators should refer to policy, comparing the investment environment, investment income, investment risks and other factors, decided to invest in the region, investment direction, as well as investment projects, a reasonable tax planning, in order to reduce the corporate tax burden.It should be noted that the above-mentioned methods taxpayers use tax, on the one hand, it is necessary to comply with the characteristics of enterprise production and management, overall planning, comprehensive consideration and can not cater for all kinds; On the other hand, to keep learning and understanding of national trends and policies on tax reform measures amendments and adjustments, accurately grasp the limits of tax regulations and policies, in-depth study of the relevant provisions of tax laws to prevent tax and give rise to other problems.税收筹划税收筹划涉及的设想和实施各种策略的目的是尽量减少对一定时期内支付的税款。
营业税改增值税文献综述及外文文献资料
本份文档包含：关于该选题的外文文献、文献综述一、外文文献标题: The reduced V AT rate for small business in Croatia作者: Blazic, H., & Dimitric, M.期刊: Zbornik Radova Ekonomski Fakultet Rijeka, 卷: 27；期: 1；页: 83-114；年份: 2015The reduced V AT rate for small business in CroatiaAbstractThis paper assesses the potential effects of introduction of the reduced V AT rate for small business, based on the EU V AT legislation development. The analysis includes effects on prices, sales, shadow economy and employment. It starts with the assumption of no substantial effect. Survey for Croatia is done by small business owners' interviews and encompasses descriptive and inferential statistics based on parametric tests. The EU expected existence of a link between V AT reduction, price reduction, sales increase and positive effects on employment (as well as decline in the shadow economy) is proved even in this research. However, the pass-through to prices is very moderate as well as other effects. The reduced V AT rate could have some positive results for the restaurants and bars only. There exists also some possibility for construction of housing and construction services related to housing as well as some other labor intensive services.Key words: public finance, small business, reduced V AT rates, efficiency, Croatia1. IntroductionThe V AT, as the indirect tax, is assumed to have been borne by the consumers. The reduction of its rates is expected to decrease prices and increase demand, which is especially important for those small businesses with high price elasticity of demand. This possibility, along with other tax incentives for small business, is used by the EU since the end of the last century for labour intensive services (offered mostly by the small business). One of the most recent proposed changes is the extension of thereduced V AT rates to the set of locally supplied services in the broader sense. That includes labour intensive services (reduced rate currently being offered temporarily), which are now even broadened, as well as housing and restaurant and catering services. However, this proposal of the European Commission was accepted by the EU Council only concerning restaurant services.Since the option of the reduced V AT rates will soon be available in Croatia as future EU country, this paper is analyzing and assessing the potential effects of introducing the reduced V AT rate for small business (business units that pay personal income tax) in general as well as for its activities. The research is based on the existing EU rules and last European Commission proposal. The analyses include effects on income/ prices, sales, shadow economy and employment in small business. The methodology in the research for Croatia is based on survey (telephone interview) and encompasses descriptive and inferential statistics based on parametric tests.Although the recent EU research seems to be positively inclined to the effects of reduced V AT rates, no such optimism is expected to be found in Croatia. This hypothesis of no substantial effect was based on our impressions and contacts with small business and some pre-research interviews. Negligible price effect was expected, with the resulting income effect for small business owners being relatively high (no or very slight pass-through) as well as very slight effect on shadow economy and employment. Differences in results per activities were also expected. However, the conducted research has brought a little bit more optimism.After the introductory chapter, in the theoretical chapter the paper reviews the V AT rates general literature and research. This review does not include specific EU research, since it is presented in the second chapter, which is devoted to the EU policy in that field and its effects. The fourth chapter is dedicated to the possible introduction of reduced V AT rates for small business in Croatia. In the end there are policy recommendations and conclusion.2. Theory and literatureThe classical V AT analysis (for instance Musgrave, 1993: 297; Stiglitz, 2000: 112; Sever, 1995: 316; Piffano, 2007: 7) usually starts with the simple case ofhorizontal (perfectly elastic) supply curve, when the entire tax burden is shifted (passed) to the consumer, as presented in Figure 1.The tax incidence is simple. Price rises by the amount of tax and quantity falls respectively. This simple framework is often used in other similar analysis (for instance for customs or monopoly) to indicate the deadweight welfare loss (the triangle in the middle) caused by taxes.Alternative schedules include perfectly inelastic demand (the tax burden is again borne by the consumer), perfectly inelastic supply and perfectly elastic demand (the tax burden is borne by the producer). The "middle case", also often used in the literature, is the situation when ordinary supply and demand curves intercept ("normal" elasticity of both curves) and where the tax burden is shared among both parties. However the above presented case is close to the small business labour intensive case of very elastic supply, reflecting the intended incidence of V AT (in the theory as well as in the EU expectations concerning reduced V AT rates) and seems to be more appropriate for further analysis.The reduction in the V AT rates implies a little bit different framework for further analysis, which is presented in Figure 2(4).It is obvious that the reduction in the V AT rate lowers the price and increases quantity in a way that they partially move to their hypothetical pre-tax values. Such an incidence is crucial to the achievement of the desired EU tax policy goals, presented in detail in the next chapter.It is also in line with Ramsey taxes philosophy where under simplified situation of horizontal supply schedule (Figures 1 and 2) the tax should simply be inversely proportional to compensated elasticity of demand. Vice versa, the V AT tax reduction is mostly advocated in the situations where demand elasticities are higher. Although this philosophy could be seen as unacceptable in a case of basic necessities (negative equity effects) such an efficiency case could be taken into account in the case of small business labour intensive services.The chosen figure presenting complete V AT pass-through has its justification in the empirical findings about V AT incidence, which are rather positive, indicatingconsiderable, full pass-through or even over shifting (for instance Harris, 1987; Baker and Brechling, 1992: 57: Poterba, 1996; Besley and Rosen,1999; Kenkel, 2005; Blundell, 2009).However, the full pass-through is mostly limited to competitive markets, as the theory requires. In imperfectly competitive markets, it is less than full (Ruffle, 2005), but could be even over-shifted depending on the market structure in more detail, as well as elasticities.5 It depends also on economic cycles.6The old "warning" with V AT that V AT increases seems to be more shifted to consumers than V AT decreases is also confirmed (Carbonnier, 2005). One could easily links that to the general inflation tendencies, but the author links it with the short- run effects. In the short run, it is easier to decrease than to increase production (based on the demand elasticity expectations). However, such adaptations in capital stock (and new employees) are less likely to occur in the capital intensive sectors and more likely to occur in the labour intensive services (see also next chapter). This asymmetry in shifting is valid for mostly competitive markets, while in monopolistic markets or in a case of collusion another asymmetry is present (Carbonnier, 2005): price increases are relatively weak in order to prevent the fall of the demand, and price decreases are relatively strong in order to take profit of the takeoff of the demand (case study of French V AT reform in oligopoly markets).The application to locally supplied services market is not completely straightforward. It is mostly labour intensive sector with greater flexibility and supply curves with very high elasticity. Furthermore, the demand for such services seems to poses considerable elasticity, partly due to the fact that great part of the services could be done by the taxpayers themselves. The departure from the perfect competition of the textbooks in the sense of closer relations between service providers and consumers is nevertheless positive, since it could imply high/complete pass-through of V AT reductions. On the other hand, there is some degree of monopoly power of locally supplied service producers due to the transportation or travel costs, which could have opposite effect.Relatively high differences in quality could characterize locally supplied services.This sector has also relatively high supply side uncertainty (in terms of future prices and demand). Such a high general supply-side uncertainty and demand-side quality uncertainty will also increase the pass-through and the job-creating effects of a V AT reduction (Copenhagen Economics, 2007b: 11-12).Small business, which is locally restricted and labour intensive, is relatively more inclined to be engaged in a black economy. Main reason is mostly tax evasion. Almost all kinds of tax reductions influence the spread of the black economy (Lemieux et al., 1994). A reduced V AT rate can act directly at the primary source of income.The expected link between reduced rates of V AT and new working places (as well as decrease in black economy) is based on the following link (with intermediate links):It is common belief (for instance Commission of the European Communities, 2003a: 4) that the price has to fall sufficiently to generate increased demand for the service. However, high demand elasticity will reduce the measurable effect on prices, i.e. the pass-throughs, but increase the effect on demand (Copenhagen Economics, 2007b: 5 and 7-8). So, the size of pass-through and job-creating effects could be inversely related. The pass-through to prices could generally be lower when demand elasticity is high. On the other hand, in a cases of inelastic demand, the incentive to passthrough the V AT reduction to prices will not exist (this is why EU rules insist of elastic demand cases when applying reduced V AT rates for labour intensive and locally supplied services).3. EU policyBesides the use of the reduced V AT rate (Annex III of Directive 2006/112/EC) for equity reasons and for "merit" goods,7 the EU allows the reduced V AT rates for labour intensive services too for the efficiency reasons8 (Directive 2006/112/EC, Article 106 and 107). Those services must be labour-intensive, provided largely direct to final consumers, mainly local and not likely to cause distortion of competition. There must be a close link between the decrease in prices resulting from the rate reduction and the foreseeable increase in demand and employment.9 Positive impact on black economy is also expected. The reduced rates could be applied to servicesfrom no more than two (in exceptional cases three) of the following categories (now Directive 2006/112/EC, Annex IV): minor repairing of bicycles, shoes and leather goods and clothing and household linen; renovation and repairing of private dwellings, window-cleaning and cleaning in private households; domestic care services such as home help and care of the young, elderly, sick or disabled and hairdressing. They have been applied for the experimental period of three years, having being prolonged and used now by even eighteen EU countries.First EU research, that tested the intended overall impact of the reduced V AT rate for labour intensive services for nine countries having implemented it at that time found no significant positive results (Commission of the European Communities, 2003a; Commission of the European Communities, 2003b). Reduced rates of V AT were never fully reflected in consumer prices, because part of the V AT reduction was used to increase the margins of service providers. Renovation and repair of private dwellings as well as hairdressing (but less intensively), seem to be the sectors in which prices were lowered, but mostly only temporarily. In certain cases, most notably that of bicycle repair, service providers refused to apply the reduced rate, arguing that the measure was too complex. The Member States' reports do not allow the effects of growth10 to be distinguished from the possible effects of V AT rate cuts being partially passed on to prices. The Member States' reports did not identify solid evidence of reduced V AT rates having an impact on employment.11 The Commission conducted a simulation exercise and concluded that reducing V AT rates is more costly in budget terms than other measures that directly target labour costs (reduce labour taxes/charges), which is consistent with the conclusions of similar previous studies12. It was not possible to demonstrate that the measure had contributed to decline in the black economy.The second most important EU research is the Copenhagen Economics study (Copenhagen Economics, 2007a and 2007b), which came to the more optimistic conclusions. Although the study confirms that uniform V AT rate is the optimal solution, it still claims that there is a strong argument for exceptions for sectors, whose services are easily substituted for do-it-yourself or underground work, such aslocally supplied services. Simulations indicated that the gains in welfare, productivity and GDP are sizeable in all member states, even though the largest gains by far will accrue to member states with high tax wedges.The study also claims that there is a theoretical but not an empirical argument for extending reduced V AT rates to sectors employing many low skill workers in order to boost low skill demand, e.g. hotels, restaurants and locally supplied services.13 However, simulations indicated that the overall impact on demand for low skill workers was unimpressive because differences in low skill employment between industries are limited. If implemented, reduced V AT rates are not expected to have negative implications for the functioning of the internal market in the former case, but could have some limited implications in the latter case (in particular through tourism).4. Research: Case study of Croatia4.1. MethodologyIn order to assess the possible incentive effects of the lower V AT rate for small business in Croatia, the business units that pay personal income tax were selected (trades and crafts). The telephone interview survey was carried out. Since the questionnaire was relatively short and required some interaction with the interviewer, this was the most applicable technique. It enabled to gather relatively easy the required structure and absolute number of responses as well as more reliable results.A couple of small business owners and the President of the Chamber of Trades and Crafts of one of the Croatian counties were engaged as a consulting team to correct the questionnaire and to test it on some relevant business units ("the pilot")18.At the beginning of the questionnaire there was an introductory explanation concerning the planned new development of the reduced V AT rate in EU, accompanied by a short presentation of the existing (and possible future) rules in the EU concerning reduced V AT rate. The scope of the reduced V AT rates for labour intensive (and locally supplied services) was based on the last European Commission proposal (European Commission - Taxation and Customs Union, 2009).The introductory question checked the liability of V AT and supply of goods and services to final consumers as well as gathered data about activity and number ofemployees (besides the owner himself). The core part of the questionnaire consists of only four questions. All the answers are five scale Likert type.The first one asks whether the introduction of lower V AT rate of 5%19 would induce the small business in question to reduce the price and at what scope (1 - no price reduction; 5 - full reduction / full shifting of tax onto prices / full pass-through). Those who had given the positive answer for the previous question were also asked about expected influence of that lower price on the increase in sales (1- no increase; 5 - substantial increase).4.2. Results and discussion4.2.1. Analysis of variablesThe descriptive statistics gives the following results per questions/variables presented in Table 3.As it can be seen in Table 3, the general summary results are neither as low as previously expected (based on the pilot), nor high enough to be considered as the general recommendation for the application of the reduced rates to the small business in Croatia due to the efficiency goals.The first - price effect (readiness to price reduction due to the reduced V AT rate) is far away from the full pass-through. The sales effect (expectations of sales increase due to the price reduction) is higher, mostly due to two effects. The former comes from the fact that this question was put only to the positive respondents to the first question (only for the interviewees that have been prepared to reduce prices - have not given the negative answer). The latter is probably connected with the (positive) expectations of the respondents. It is the question that reveals their market "optimism" - expectations of the increased demand, and that is not directly linked to their action (however, it presumes their positive response - their possibility to increase their supply)24.According to the expectations of the EU harmonisation rules25 that were additional confirmed by the correlation analysis in our research26, the last two variables / effects are a direct consequence of the fulfilment of the first two effects (prerequisites).4.2.2. CorrelationsTwo correlation analyses were performed. The first one encompasses only small business that gave positive answer to the first question (150 respondents) and is presented in Table 4.As it can be seen from the Table 4, all variables are positively correlated and almost all correlations are statistically significant. The highest correlation is between first and second variable and first and fourth variable (moderate correlation). It means that those small businesses that are prepared to reduce prices to a greater extend (greater or full pass through) do also expect higher increase in demand, which is completely logical. They are also more inclined to increase the employment.The second analysis encompasses all respondents (200 respondents) and is presented in Table 5.As expected, Table 5 shows smaller, but also statistically significant coefficients. The very high correlation is between first and second variable only, being influenced by the fact that only positive answers to the first question were taken into account in the second question.The correlation between variables per activities (Appendix, Table A5) shows statistically significant and highest correlation between price reduction and increase in sales for all activities, which is completely logical. High and statistically significant correlation is found between price reduction and higher employment for food production and restaurants and bars. Statistically significant and moderate (or small) correlation is found between price reduction and higher reporting only for construction and restaurants and bars. Furthermore, for restaurants and bars, there is statistically significant correlation between all the variables and higher employment (small to moderate correlation). Other services have statistically significant and high correlation between reporting and higher employment.324.2.3. Tax proactive and reactive small business clustersClustering of small business is done by taking into account two variables: readiness to price reduction and readiness to increase employment. This simplified synthesis has taken only those variables into account, which are dependant on thetaxpayers alone.33 The procedure forms the groups of small business according to the highest differences in selected variables (see Appendix, Tables A6a and A6b).Three quarters of the population belong to the tax reactive cluster and only one quarter to the tax proactive cluster. Tax reactive cluster has very moderate results (M(price reduction) = 2.39; SD(price reduction) = 1.06; M(employment increase) = 1.28; SD(employment increase) = 0.45) while tax proactive cluster has, of course, better results, but still not extremely high (M(price reduction) = 2.96; SD(price reduction) = 1.44; M(employment increase) = 3.60; SD(employment increase) = 0.82).Taking into account differences in activities (Appendix, Tables A6a and A6b) it could be concluded that restaurants and bars as well taxi services are most "tax proactive". Those results are confirmed also by Fisher LSD (Appendix, Table A7). However, this analysis takes into account two selected ("most important") variables only.In order to assess general responsiveness of small business to reduced V AT rate different variants of the synthetic variable were created and tested (normality test, application of parametric test). The chosen synthetic variable34 has been constructed with the following proportions for particular variables: 35Price reduction : Sales increase : Employment increase = 1 : 0.6 : 0.4 (2)The results of ANOV A show statistically significant influence of activity on the differences in value of variables (F (7.192) = 3.3224; p < 0.05; η = 0.108) and statistically significant influence of the small business size - number of employees also (F (3.196) = 2.653; p < 0.05; η = 0.039). As it could be seen, absolute value of partial eta-square is very small for the business size.Means of tax sensitivity for activities (Appendix, Table A8a), with their theoretical maximum value being 10, range from 3.13 up to 5.78. Fisher LSD post-hoc test reveals that out 28 tested pairs of activities, statistically significant difference is detected at 10 pairs of activities and it appears most frequently for hairdressers and beauty services and restaurants and bars.365. Policy implicationsThe general impression from the entire analysis is that there is a possibility for some positive effects of reduced V AT rates for small business in Croatia. However, the entire effect (as well as the particular ones) is very moderate. Furthermore, the evidence seems to be suggesting the selective approach.The EU expected existence of a link between V AT reduction, price reduction and positive effects on employment (as well as decline in the shadow economy) is proved even in this research. However, the full pass-through will definitely not occur. Moreover, the tax shifting is only between slight and moderate not only in general, but also per activity. Agriculture and fishing, food production, restaurants and bars as well construction services have a little bit better pass-through than other activities, but still only moderate.The latter two activities (maybe together with the group of other services and cleaning services) had best results for the increase in sales. It is worth pointing out the differences in price elasticity of demand influencing the link between lower prices and increase in sales. So, agriculture and fishing (as well as food production) have the combination of relatively higher pass-through and lower increase in sales, while construction services (as well as other services) have opposite combination. The relatively "negative" results for former two activities (that are not typical labour intensive or locally supplied services and were included in this research due to the fact that Croatia does not have reduced V AT rate for food) are in line with the EU reasoning. The results indicate that if reduced V AT rate were introduced here (and it probably would be), it should (and would) be introduced primarily due to the equity reasons (decline in regressive effect of V AT) and not the efficiency ones (still the food production has some potential for the increase in employment, which will be elaborated later). On the other hand, the opposite results for construction (and other services) have proven the already stated potential of exploiting the positive effects of sales increase (combating unemployment and shadow economy) even without significant pass-through (reduction in prices). So, even the rate of 10% with only moderate pass-through for that activity could reach some results. The group of "other services" entails typical labour intensive services and offers great potential for theutilization of the reduced V AT rate. However, further research per each of the activity in that group is necessary in order to distinguish particular activities with the greatest potential. The same is true for cleaning services, whose results were good, but however, not reliable due to the small absolute number of respondents. Restaurants and bars seem to be a good candidate for the reduced V AT rate (probably 10% as in the case of hotel accommodation), which is in line with the latest EU assessments and Council decisions.The further variables support those conclusions, but in a case of the shadow economy particular attention should be devoted to taxi services. Maybe the results for that activity indicate high non-compliance in that sector and need for the other forms of reaction. However, they are not encouraging, so the lower V AT rate does not seem to be a policy measure to rely on to combat the shadow economy.But, it seems that it could be one of the measures to slightly mitigate the unemployment problem, especially for the restaurants and bars again, where three quarters of small businesses are inclined to employ some additional part time / seasonal or one full time worker. Taxi services show the great potential here again. Since they are not highly positioned in the first two variables, this could indicate that this activity strongly requires additional research in the direction of additional tax incentives / subsidies. Food production, despite the lower price elasticity of demand offers some potential for employment, which is a little bit peculiar, but probably connected with the relatively higher decrease in prices. However, the effects on employment remain limited, as pointed out also in the latest EU assessments.6. Concluding remarksThe results seem to be more optimistic than our starting hypothesis. It could be concluded that some positive effects of reduced V AT rate for small businesses in Croatia such as price reduction, increase in sales, decline in shadow economy and increase in employment could be expected. It also implies some policy recommendations.If introduced for the efficiency reasons, the reduced V AT rate could only be recommended without almost any reservation for the restaurants and bars that seem tooffer the greatest potential (some moderate increase in sales and employment) among the activities in question. It is reasonably to believe that positive effects found out in this research for small business (in form of business units that pay income tax) could be extended also to other legal forms of business. Probably even the 10% rate (the current level of reduced rate in Croatia applied to hotel accommodation) will gain almost the same positive results, but this research and its results were based on the rate of 5%. Surprisingly, the decision of the EU Council (which was made after this research was performed) in spite of European Commission proposal, supported the extension of the reduced rate for labour intensive services to the restaurant services only, which is in line with our research results.Some positive results for small business in Croatia could also be achieved for the construction services, even with the higher rate than used in this research (due to the high price elasticity of demand). So, again, a rate of 10% could be appropriate. Reduced rates might also be suitable for some other labour intensive services. However, they cannot be identified precisely, so that the additional research is required. Our research does not provide enough support for the straight policy recommendation for introducing the reduced V AT rate for the mentioned activities. The same is true for cleaning services. Taxi services seem to be a good candidate for other more direct fiscal measures (income tax incentives or subsidies), which, again, requires future research.No spectacular results for small business in Croatia could be expected based on the reduced V AT rate only. As already pointed out in the latest EU assessment, there are only moderate results that are possible.Furthermore, research results have the limitation of being related to the small business defined as personal income taxpayers only. Two problems arise because of that: the entire potential reduced rate V AT population has not been covered and the stratification was based on existing personal income tax grouping of businesses and not the precise list of activities that are potential candidates for reduced V AT rate. The further problem is that the research results have been influenced by the taxpayers' perception, assessment and expectation, which is inevitable for such type of。
法国“营改增”对中国的启示
法国“营改增”对中国的启示作者：暂无来源：《经济》 2013年第9期文/全法中国法律与经济协会副会长、巴黎第一大学经济学院金融学博士赵永升随着中国“营业税改征增值税（营改增）”的“1+6”行业在全国范围展开，这再一次将“营改增”推到一个热点议题。
法国是“营改增”鼻祖追溯历史，要数“营改增”的鼻祖还是法国。
在67年前的1946年，法国财政官员莫里斯·劳莱提出“用增值税代替营业税”的设想，2年之后法国正式采用增值税税制。
1954年法国将增值税的应用范围加以扩展，并对税基加以调整。
这多亏当时法国税务总局局长助理莫里斯·洛雷，他积极推动法国增值税制的制定与实施，并取得了成功，被誉为“增值税之父”。
法国之后，1953年美国密西根州为解决财政赤字，也决定开征增值税。
自1967年起的6年期间，欧共体成员国相继实行增值税；接着被其他一些国家陆续采用。
法国的“营改增”改革，大的框架在短短7年内就一步到位，这实属不易；当然在大框架铺设好之后，几乎每届新政府都还会针对当时的具体情况，对增值税加以适时的政策“微调”。
众所周知，法国上届总统萨科齐和现任总统奥朗德对法国增值税的分别调整，就是一个明显的例证。
另外，在“营改增”领域，法国不但开始实施的时间“早”，而且还征税范围“广”。
1954年莫里斯·洛雷推动“营改增”改革时，从流转税改革而来，法国的增值税征税范围就已经极为宽泛：对工业生产、批发、零售环节，农业和提供劳务服务，实行广泛征收（包括农、工、商、建筑、服务等行业）。
迄今，法国应拥有较为完善的增值税计算、征缴体系，增值税也成为法国税制中具有举足轻重地位的主体税种；法国增值税的征税范围更是涵盖所有的商品经营和劳务收入，其收入比重占法国各项税收的首位，高达50%以上。
其实，不但在法国，在实行增值税的大部分其他国家，营业税中的大部分都已被增值税所代替，保留下来的营业税征税范围也已大大缩小。
“营改增”实施之后，就可以通过产业链上进项税额抵扣，以避免服务分包环节层层征收营业税。
房地产行业营业税改增值税外文文献翻译最新
房地产行业营业税改增值税外文文献翻译最新This paper examines the potential impact of replacing business tax with value-added tax (VAT) in the real estate industry。
The study finds that VAT has the potential to increase XXX。
there are also potential drawbacks。
XXX。
the research XXX of such a policy change.n:In recent years。
there has been increasing interest in the useof value-added tax (VAT) as a XXX already widely used in many countries。
its potential use in the real XXX the potential impact of such a policy change.XXX:Business taxes are a significant source of XXX around the world。
but they can also be a XXX。
on the other hand。
is a tax on the value added at each stage of n and n。
and is seen by some as a more XXX.XXX:This XXX replacing business tax with VAT in the real XXX already been implemented in the real estate industry。
such as the United Kingdom and Australia.Results:The study found that replacing business tax with VAT in the real estate industry has the potential to XXX。
营业税改征增值税外文文献
本科毕业论文外文文献及译文文献、资料题目：Comparing the Value-Added Taxto the Retail Sales Tax文献、资料来源：Journal of Public Economics文献、资料发表（出版）日期：2011.4院（部）：商学院专业：会计学班级：会计092姓名：张苑苑学号：2009091213指导教师：孙园园翻译日期：2013.6.16外文文献：Comparing the Value-Added Tax to the Retail Sales Tax For Richard F. Dye , Therese J. McGuireJournal of Public EconomicsApril 2011Overview of V ATMore than 130 countries use V AT as a key source of government revenue. V AT is a general, broad-based consumption tax assessed on the value added to goods and services. V AT is generally levied on value added at every stage of production, with a mechanism allowing the sellers a credit for the tax they have paid on their own purchases of goods and services (input tax) against the taxes collected on their sales of goods and service (output tax). Generally, V AT is: A general tax that applies to all commercial activities involving the production and distribution of goods and the provision of services; A consumption tax ultimately borne by the consumer; An indirect tax levied on the consumer as part of the price of goods or services; A multistage tax visible at each stage of the production and distribution chain; and A fractionally collected tax that uses a system of partial payments whereby a seller charges V AT on all of its sales with a corresponding claim of credit for V AT that it has been charged on all of its purchases.There are three methods of calculating V AT liability: the credit-invoice method, the subtraction method, and the addition method. This column deals with only the credit-invoice method, which is the most widely used. The credit-invoice method highlights the V AT defining feature: the use of output tax (tax collected on sales) and input tax (tax paid on purchases). A taxpayer generally computes its V AT liability as the difference between the V AT charged on taxable sales and the V AT paid on taxable purchases. This method requires the use of an invoice that separately lists the V AT component of all taxable sales. The sales invoice for the seller becomes the purchase invoice of the buyer. The sales invoice shows the output tax collected and the purchase invoice shows the input tax paid. To summarize, taxpayers use the credit-invoice method to calculate the amount of V AT to be remitted to the taxing authorities in the following manner: Aggregate the V AT shown in the sales invoices (output tax); Aggregate the V AT shown in the purchase invoices (input tax); Subtract the input tax from the output tax and remit anybalance to the government; and In the event the input tax is greater than the output tax. The United States is the only member of the Organization of Economic Cooperation and Development that does not levy a V AT on a national level; however, V AT has become widely recognized as an important option in federal tax reform debates.Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue in many countries. In fact, VAT systems generat e a quarter of the world’s tax revenue. Nearly 130 countries now have a VAT system (with over 70 countries having adopted the system during the last 10 years) (Keen and Mintz 2004). More focus on internationally mobile tax bases has drawn attention to directing more of the tax burden to indirect taxes such as consumption taxes or VAT systems, and less to income taxes, especially capital income (Gordon and Nielsen 1997). During the harmonization of EU taxes, indirect taxes, and VAT systems received much attention (Fehr et al. 1995). A general VAT law covering all private goods and services characterizes the current EU system, but there are still many exemptions from this general instruction.Such a VAT system also exists in Norway as a consequence of the Norwegian VAT reform in 2001. The reform introduced a general VAT law on services, but many exemptions are still specified.There are several arguments in favor of a general and uniform VAT system, compared with imperfect, nonuniform (and nongeneral) systems.Such a system may improve economicefficiency and reduce administration costs, rent-seeking and fraud activities by industries that lobby for lower rates and zero ratings (Keen and Smith 2006). A general and uniform VAT system equals a uniform consumer tax on all goods and services.Such a system also implies that the producers’ net VAT rate on material inputs equals zero, irrespective of the rate structure. This is optimal according to the production efficiency theorem (Diamond and Mirrlees 1971a,1971b).A VAT system with exemptions violates the production efficiency theorem because taxation of intermediates will differ between industries. On the other hand, industries that are covered by the VAT system but have lower rates or zero ratings on their sales are favored because they can withdraw expenditures to VAT on intermediates at full rates and only levy reduced or zero rates on their sales.A general and uniform VAT system may also have positive effects on the distribution of welfare among households. If the initial situation is characterized by a VAT on most goods but only on a few services, the introduction of a uniform rate on all goods and services may improve the distribution of welfare because servic es’ share of consumption increases with income.Keen (2007) points to the lack of interest in value added taxation from the theoretical second-best literature in spite of the VAT’s popularity in practical tax policy. As mentionedabove, VAT systems are in general not uniform. Theoretical analyses demand relatively simple models and simple tax structures to be analytically tractable.In practical policies, the structures of the economy and the tax systems are quite complex, and there is a need for detailed numerical models in order to analyze the effects of different VAT systems. This paper contributes to the literature by analyzing the welfare effects of an imperfect extension of a nonuniform VAT system, and comparing different imperfect, nonuniform VAT systems with a uniform and generalVAT system within an empirically based dynamic computable general equilibrium (CGE) model for a small open economy. This model mirrors a real economy, Norway, and differs in many respects from the more simple theoretical model s that fulfill the assumptions of normative tax theory and recommend uniform commodity taxes, combined with no input taxation.In our analyses, we ask the following questions. Can the introduction of a nonuniform VAT system including only some services make the economy worse off than having a VAT system only covering goods and in that case, why? Such reforms characterize both the Norwegian VAT reform of 2001 and the EU VAT reform from the late 1990-ties. Will an additional extension to a uniform and general VAT system be welfare superior to the nonuniform (and nongeneral) VAT systems and what are important preconditions? As will be explained below, one cannot on purely theoretical grounds establish the welfare rankings of such VAT systems when there are preexisting distortions as tax wedges and market power in the economy. The baseline VAT system is a nonuniform VAT system mainly covering goods. This baseline VAT system is then compared with (1) the extended nonuniform Norwegian VAT reform of 2001, and (2) a general VAT system characterized by a uniform VAT rate on all goods and services, including public goods and services. The Norwegian VAT reform of 2001 was a step in the direction of a general VAT system by including many services, but there are still many exemptions, zero ratings and lower rates. In particular, the VAT rate on food and nonalcoholic beverages is half the general VAT rate. The policy reforms are made public revenue neutral, and changes in lump sum transfers as well as in the system specific VA T rate are studied. With a revenue-neutral change in the system-specific VAT rate, the VAT systems can be ranked with respect to welfareeffects.Ballard et al. (1987) and Gottfried and Wiegard (1991) analyze the welfare effects of different VAT systems including tax exemptions and zero ratings in static CGE models. The separability and homogeneity assumptions in their consumer demand models favor a uniform VAT system, which is supported in their policy simulations. In contrast, our model is an intertemporal CGE model for a small open economy without strict homogeneity assumptions in consumer demand. Our model is well designed for analyzing VAT reforms because itdistinguishes between many industries, input factors and consumer goods and services. The modeling and parameters in the consumer demand system and the production technology are all the results of comprehensive micro- and macroeconometric analyses of Norwegian data. The model has a detailed description of the Norwegian system of direct and indirect taxes.Specifically, net V AT rates on the input factors and gross V AT rates on the consumer goods and services are included in the model. We disregard the effects on costs of administration,rent-seeking and distribution of welfare among households. The model emphasizes the small open economy characteristics by using given world market prices and interest rates. Imperfect competition is present in the domestic markets. A uniform and general V AT system is not a priori the most efficient in our model.When comparing the two different nonuniform V AT systems, our analysis shows that an imperfect extension of the V AT system to cover more services is welfare inferior to the baseline nonuniform V AT system only covering goods. Obtaining efficiency in production is empirically important for the welfare effects of the different V AT systems. An imperfect extension of the V AT system reduces efficiency in production because intermediates will be taxed differently for different industries. Consumer efficiency is also reduced due to lower V AT on inelastic goods and higher V AT on elastic services. Introducing a general and uniform V AT system is not obviously welfare superior in a distorted economy, but we find that such a system improveswelfare compared to the other imperfect regimes. A significant empirical advantage of the general and uniform system, which is revealed by the computations, is also its ability to reduce initial wedges in deliveries to the export and domestic markets.General V AT ComputationTo see V AT in action, consider Exhibit 1 on p. 612, which provides a simple illustration of how V AT is implemented in the production of bread. A farmer grows and sells wheat to a miller, who grinds the wheat into flour. The miller sells the flour 2 to a baker, who makes the dough and bakes the bread. The bread is then sold to the grocer, who sells the bread to the final consumer. In each stage of bread production, value is added by the seller, and V AT is levied on that amount. To ensure that V AT is levied only on the value added by the producer, V AT uses the credit-invoice mechanism. Thus, on selling the bread to the grocer, the baker collects $30 in V AT and claims an input credit of $15, the V AT paid when the baker purchased flour from the miller. The baker ends up remitting a net V AT liability of $15 to the tax authorities. The total revenue created by V AT is the sum of V AT liability collected in each stage of bread production, in this case $50. AlthoughV AT is a broad-based general consumption tax (i.e., it applies to all final consumption), there are instances when the application of V AT is avoided. For example, in a pure V AT state, the tax base would theoretically include services rendered by the government, isolated sales of one's personal effects, and sales of personal services; however, no nation employs a V AT with this tax base for administrative, political, or social reasons (Schenk and Old man at 46). Thus, V AT provides exemptions or applies zero tax rating to certain transactions. "Exemption" means that the trader does not collect V AT on its sales and does not receive credits for V AT paid on its purchases of inputs. "Zero rating" means that a trader is liable for an actual rate of V AT, which happens to be zero, and receives credit for input V AT paid. Like transactions, potential taxpayers can be exempt or zero rated. An exempt trader is not part of the V AT system and is instead treated as a final purchaser. A zero-rated business does not collect V AT on sales but is compensated for any input V AT it pays.However, if the exemption occurs at the last stage of production, there is a corresponding decrease in V AT revenue because there is no shifting and increase of tax burden; the value added at the final stage simply escapes from V AT. As shown in Exhibit 3, exempting the grocer from V AT means the grocer would not collect V AT and would not be able to claim credit for the tax it paid on its purchase. The exemption at the last stage means that the grocer would become the final consumer of the bread. As a final consumer, the grocer would pay the V AT as part of the purchase price. No shifting and increase of tax burden would occur because the grocer would not be able to pass on the tax it paid from its input. An exemption occurring at the last stage of production means that the chain of input credits would cease at the stage prior to the last stage. Any value added after the baker's stage would simply escape the V AT, resulting in a decrease in government revenue due to the exemption.Overview of Retail Sales and Use TaxBefore considering some of the similarities and differences between V AT and the retail sales tax (RST), this column next considers a typical retail sales tax system. The retail sales and use tax imposed by U.S. states is generally levied on all retail sales of tangible personal property that are not explicitly exempted. For services, only those explicitly enumerated are taxable (Warren, Gorham and Lamont 1998)). The tax is generally stated on the sales receipt and is collected from the consumer at the point of sale. The retailer is responsible for remitting the tax collected to thetax authorities. In 3 theory, retail sales tax is a single-stage tax imposed on the ultimate consumer, which means that the tax should apply only to final sales for personal use and consumption. Accordingly, intermediate transactions in the economic process are excluded from the scope of the sales tax. Using the same bread production example above, sales tax would be imposed only on the final stage of production as the grocer is selling the bread to the ultimate consumer. However, under the U.S. sales tax system, the general sales tax is not confined to transfers to ultimate consumers of final products manufactured in the economic process. For example, absent an exemption, sales tax is imposed on the baker's purchases of supplies for the trucks it uses to deliver the bread to the grocer. The reason behind the taxation is that the truck supplies do not form part of the bread and the baker is considered the ultimate consumer of the supplies. However, to achieve some semblance of a balanced retail sales tax, many states' sales taxes exclude or exempt many intermediate transactions.The 1994 Tax Sharing ReformThe fiscal reform of 1994 was a fairly comprehensive package of measures designed to address three areas of concern: to stem the fiscal decline and provide adequate revenues for government, especially central government; eliminate the distortionary elements of the tax structure andincrease its transparency; and revamp central-local revenue sharing arrangements. Among its key provisions was a major reform in indirect taxes that extended the value-added tax (V AT) to allturnover, eliminating the product tax and replacing the business tax in many services. It simplified the tax structure and unified treatment of taxpayers for some taxes.The centerpiece of the package was introduction of the Tax Sharing System (fenshuizhi), which fundamentally changed the way revenues are shared between the central and provincial governments. Under the Tax Sharing System (TSS), taxes were reassigned between the centraland local governments. Central taxes (or "central fixed incomes") include customs duties, the consumption tax, V AT revenues collected by customs, income taxes from central enterprises,banks and nonbank financial intermediaries; the remitted profits, income taxes, business taxes ,and urban construction and maintenance taxes of the railroad, bank headquarters and insurance companies; and resource taxes on offshore oil extraction. Local taxes (or "local fixed incomes")consist of business taxes (excluding those named above as central fixed incomes), income taxesand profit remittances of local enterprises, urban land use taxes, personal incometaxes, the fixedasset investment orientation tax, urban construction and maintenance tax, real estate taxes, vehicle utilization tax, the stamp tax, animal slaughter tax, agricultural taxes, title tax, capitalgains tax on land, state land sales revenues, resource taxes derived from land-based resources, and the securities trading tax. Only the V AT is shared, at the fixed rate of 75 percent for the central government, and 25 percent for local governments.The second important change under the 1994 reform was that to avoid the problem of poor local effort in collecting central government taxes, tax administration was also reformed, with the establishment of a national tax system (NTS) to collect central government revenues, and a local tax system to collect local taxes. This was achieved by splitting the existing tax bureaus intonational and local tax offices. The main responsibility of the NTS is the collection of V AT and consumption tax -- they collect all of both taxes and then transfer 25 percent of the V AT revenue to the local government. In most localities the split was achieved by reassigning staff according to their current functions: those in charge of turnover taxes were assigned to the NTS, and those assigned to local taxes went to the local tax bureaus.China will not overcome the regional disparities in service delivery without further revision of TSS. The 1994 reforms did too little to redistribute resources across provinces, and this situation will likely persist for a long time unless the rules are changed. To reduce horizontal disparities more quickly, the central government must be able to use an increasing share of the tax refunds for equalization in order to finance improvements in service delivery in poorer provinces.中文译文：比较增值税与零售税理查德费冉，泰蕾兹德麦圭尔公共经济学杂志2011 年4 月增值税概述作为政府收入的主要来源的增值税正在被130 多个国家所使用。
营业税改征增值税的动因分析
黑龙江大学本科生毕业论文论文题目：营业税改征增值税的动因分析学院：法学院年级：2011级专业：法学姓名：学号：指导教师：2014 年4月10 日摘要现行税制是在1994年税制改革的基础上形成的，仍然保留着当时的特点，随着我国经济的不断的发展，问题越来越突出。
为适应经济体制转轨和与国际市场经济接轨的要求，中国新一轮税制改革拉开了序幕，以结构性调整为特征的新一轮税制改革已经正式启动。
本文根据2011年营业税改征增值税的试点方案和历史的税制问题从宏观和微观两方面分析此次改革的原因和发展方向。
关键词税制改革；营业税；增值税；动因分析AbstractThe current tax system is based on the tax reform formed in1994, still retains the characteristics of the time. With the development of China's economy, more and more problems were appeared. To adapt the economic transition and economic integration with the international market demands, new round tax reform is kicked off. Characterized by structural adjustment to a new round of tax reform has been officially launched. This paper analyzes the reasons and the development direction from the macro and micro aspects based on the pilot proposals for the change from Business Tax to Value-Added Tax in 2011.KeywordsTax reform; Business Tax; Value-Added Tax; Motivation analysis目录摘要 (I)Abstract (II)前言 (1)一、营业税与增值税的比较 (1)（一）营业税与增值税的相同点 (1)（二）营业税与增值税的不同点 (2)二、营业税改征增值税的方案概况 (5)（一）指导思想和基本原则 (5)（二）主要内容 (5)（三）组织安排 (6)三、营业税改征增值税的动因分析 (7)（一）宏观角度的动因分析 (7)（二）微观角度的动因分析 (8)结论 (11)参考文献 (12)致谢 (13)前言在2011年11月16日，财政部，国家税务总局印发了营业税改征增值税试点方案的相关文件，这两份文件的出台，标志着中国现代服务业营业税改征增值税的转型改革正式启动，这将很大程度改变现时中国流转税制度。
外文文献翻译营改增对证券业的影响2
毕设附件外文文献原文及译文文献出处作者：Mar t inG期刊：Economics &Management, 2016 年，第5 卷，第3期，PP：31-41.原文The study on the influence of VAT instead Business tax to themanufacturingindustry MartinGAbstractVA T inste a d B usine s s ta x can eliminating doubl e ta x ation, perfec t in g thetaxsystem, optimize the tax structure, and promote industrial structure adjustmenthas importanttheoreticalsignificanceandpracticalsignificance.Atpresent,theVAT in stead Business tax on the reform path, the direction and target have madesignificantbreakthrough,buttherearecomplextax,assigningmore,highstandard,VATi snotthorough,unr e asonabledistri but ion,n e xttotherelati ons hi p bet w e e nt a xand hi ghl i g h t thet axationmainbodyandreducetaxlevels,toreducetheaveragetaxpayerstandard,increaseofformac ompleteset,expandingthescopeofthepilot.Duetothesecurities company's unique business model, forecast to increase plan will have a greatinfluence on the securitiescompany.K e ywords:VAT i ns t eadB us i n essta x;M anufa c tur i ng;I m pac t1IntroductionAs an important part of financial market, the securities firm itself inwealth management, capital operation, the advantages of product design, asset pricing,andchannel service, optimal allocation of social resources, wealth creation andreasonablecost pricing play a positive role, etc. With the expansion of the camp to increasescope,financial insurance and securities will also be introduced to increase plan, temporary6%VATratemaybe.Inthefaceofthenewtaxsystemenvironment,howtoseekto adaptt otheenterpriseowndevelopmentpath,isstillanimportantissueofsecuritiescompaniesshouldbeconsid ered.Tothisend,thispaperfromthecampof the securities firm to increase problem isstudied.2The relatedconcepts2.1The VAT instead BusinesstaxAbout the business tax to value added tax, in the business tax under thetax system,taxforthesamesubject,thesametaxlevyobjectoftenproducemanytimes.Circ ul atio n o f c omm o dities, for e xa m ple, every sal e s link, the conduct of busi n esstaxcollection is involved in the production and consumption of link, the more thetax problemsaremoreobvious.Businesstaxafter the change of value added tax, the main scope in the field of transportation industry and part of the modernservice industry,suchasauthenticationconsulting servicesin the service industry,inform a tion technolog y s e rvice s, and th e pi peli ne t ransp ort a nd ai r tran s port inthetransportation industry. In terms of tax, business tax change since the implementation ofvalue-addedtaxforgeneraltaxpayerandsmall-scaletaxpayerinthetaxare different.Themainprocessofsuchasintermsofaveragetaxpayer,thet axshouldbein the heart of the output tax of the current period to deduct the input tax of thecurrentperi od,a ssumeth a tappeari n suf fi c i ent de duc t ionphe nom enon,therestc a nbedi re c t ly in the next. Again such as small-scale taxpayers, the tax in the process of major shouldbebasedonvalueaddedtaxlevyrates,salesofvalue-addedtaxcalculation,deduction of input tax is prohibited. Comprehensive these, to increase the implementation ofthecamp, the key are to solve the traditional tax collection problems of double taxationand t a x burde n i s notequal.2.2The business tax to change the meaning ofVATBusiness tax changes under the implementation of VAT, the advantage of the related industry areas mainly displays in: first, from the perspective of deepeningofdivision of industry. Due to the camp to increase can solve the problem ofdoubletaxation in enterprise production and operation, can make the business tax taxpayers to pay more attention to collaboration, taxpayers will business tax, VAT taxpayer in the tax system to eliminate segregation, is advantageous to the taxpayersto collaboration. Second,theperspectiveofindustrial structure is optimization. Inmodernserviceindustry,forexample,insteadofusingVATsalestax,canpromotethe scale expansion and improvement of service quality, content specialization will tendto many production and circulation, has obvious pulling effect on economic growth.Third,isfromtheperspectiveofdomesticdemand.Fromthecamptoincreaseafter implementation for double taxation problem is eliminated, the investors due toreduce thetaxburdentolowerinputcosts,investorsremainingincreasedirectlycanmakethe expa ns i on o f inves t me n t de m and, also, for consumers, pr odu cers, b eca us eaf t ereliminating double taxation problem, the labor price and commodity tax willbe reduced,sothatconsumerandproducersurplusincrease,supplyanddemandof consumptio n and the expansion of can play a significant role. In addition, thecamp change after implementation,will produce certain effect of industrialstructure, is conduc i ve t o s timulating jobg row t h.3The specificinfluence3.1VAT instead Business tax is difficult toimplementFromthecharacteristicsofsecuritiesindustry,toincreasetheimplementationofthe camp will face a bigger problem. Specific displays in: first, the securitiescom pa nie s onthe bus i n essinnov a ti on spee d faste r,coupl e d w ithproduc td ivers i ty cha racteristicisobvious,differentbusinessatthistimeitisdifficulttouseaunifiedtax and tax rates, even in terms of tax mode or tax unification, is likely to be difficult to adapt to different business. Second, the securities firm in the business incomeoftenmixed incomecharacteristics, such asbrokerage business income,investment,business inc om e and ass e t m a nagement busines s income, b us i ness i ncome, c ap it alpriceriskandother benefitssuchasinflationordefaultriskcompensation,incomeprojectisverycomplex,inordertoad apttothecamptoincreasedemand,needtodo a good job of integrating all these business income of the project. Third, thesecuritiesbusiness, a lot of trading activity characterized by way of bidding activity, it isdifficult to determine, and both parties to increase after the implementation ofthis camp, tax chain interruption, such as mismatch problem will be moreobvious.3.2Impact on securities businesschargeLook from the current rates for securities company business, the main to channelmorechargessuchasfeesandcommissions,fees,etc.Forthiskindofcharge,inthe process of using simple collection way requires a full calculation, according tothecorresponding of pay VAT to guarantee service receiver, providers to avoid incometaxdeduction.Andbesides thiswayof easycollection, includinggeneralcollection approach, in which the general collection approach in terms of the tax payablewill inputtax,whichisdeductedfromtheoutputtaxofthecurrentperiod.Eitherway,the s e c uri t iesbus i nesswillproducecertainadvanta g esa nddi s a dvant a g e s,s uchassim pl ein a way, it is difficult to make VAT closed-loop cohesion, influence the realizationof camptoincreaseeffect,butthewaytoimplementwithoutconsidering too much invoice problem, more general brokerage business of securities companies isgiven prioritytowithindividualinvestors,itisdifficulttodeductionofinputtax,afterthe ca m p t o i ncrease needn't V A T invoice issue. At t he s a me t ime, from t h e broke ra gecosts, the main as broker commissions, insurance funds and other relevant expensesis given priority to, often spending content isdifficult to obtain the corresponding value-added tax votes, and the simple way, using the input output taxdeductionproblem can be solved. Thus, under the simple collection approach, because the taxrat e is c l os e to the bus iness t ax rate, ta x a l s o can ke ep the sta bi li t y. In addition,the camptoincreasethegeneralway,mainshowisinadvantageofnetdeductioncohesion, canbeimplementedwithtaxationneutralprinciple,quantitycantax principles. But the actual implementation process, the excessive amount of make outan invoice, complex operation and so on is very prominent, so proposal selectionisg i ven priority t o w ith settlement data i n te rm s of pla n t ax bas i s.3.3Deductible items issmallSecurities companieson the nature of the industry itself to humancapital intensive industry, one of the artificial cost occupies a great proportion in the cost,suchasagent,commission,employeecompensation,thesecostsaredifficulttoastodeduc ttheinputtax.Moreatthesametime,thedomesticsecuritiescompaniesmore than in small and medium-sized cities to set up branches, the branch of the technology and equipment involved in such as cost, hard to issue VAT invoice, input tax deductionbasis,whichmaylack.Inaddition,the securitiescompanyinthe business,inthepastbusinesstaxrequirementsintheheartofthetaxableturnovermarket supervision fees or insurance funds to deduct, greatly reduce the tax burdenonenterprises, but the camp change after implementation, the enterprise for thedeductionsarehardtoobtaincorrespondingincomebillcomesoutnow buckle difficult problem, and then increase the taxburden.3.4Tax compliance cost is higher in the securitiesindustryThe securitie s i ndust r y itsel f has more branches. U nde r the c a mp changeincreases the implementation is likely to have more tax compliance ing businesstax,securitiescompaniestotalinstitutionsandthebranchesonthetaxesare rel atively independent, but after the camp to increase requested the institutionsfor unifiedtax,pronetointotheoutputtaxdoesnotmatchthesituation.Inaddition,the s e curitiesfirmi t s e lfonthevolum e is l arg e r,i t willinvolvemore a mountof m akeoutan invoice, the management cost, cost of make out an invoice and safety costwill increase.4SomesuggestionsCamp to increase policy implementation, the securities companies will facema n y pr oblems in business proce s s, i n addition to the a bove m ent i oned content,al s o involves issues such as investment, capital intermediary business, require companiestoconsiderhowtotransfertheadditionalvalueaddedtax,howtomaketheinputVAT ded uction is acquired, and how to manage the VAT invoice, etc. In the actualresponseto camp to increase policy, can adopt the strategy of basically has thefollowings e veralaspect s:First, from the business point of view, require companies to comb of upstreamanddownstream business,andtherelevantcontractdocumentsreview.Second,from the perspective of revenue side, the main need of market competition, productdesign,and considering the customer type, based on this, advances on VAT output taxpolicy.Third, from the cost point of view, the enterprise to achieve the input VATinvoices deduction,supplierswillpassontotheirVATshouldbeavoided.Fourth,from require ments of invoice management, securities companies to invoicemanagement organizationstructureconstruction,ensuretheinvoicemanagementperson nelcantimely communicate with finance department, tax department. Fifth, from the aspects of project management, securities company can consider to the formation ofthebattalion to increase working group, hiring and intermediary agencies, make theenterpriseprojectactivitieshavecleargoalsandplans,abletoadaptto the campto increase policy requirements. Only prepared to all of the work, can make thecamp changepolicyinthespecificimplementation,alltaxdeclaration,accountingandother bus i ness m ana g em e nt a n d s o on va rious aspect s there i s no pr obl e m.译文营改增对证券业的影响研究MartinG摘要营改增在消除重复征税、完善税制、优化税收结构、促进产业结构调整方面具有重要的理论意义和现实意义。
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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 FranceEvans, Hansford, HasseldineAbstract：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 taxThe 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 implementationof 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 developmentof 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, agentsengaged 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 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 goodsprocessing, 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 goodswarehouse 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 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 intoresidential 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。