增值税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)
外文文献：
Comparing the Value-Added Tax to the Retail Sales Tax
For Richard F. Dye , Therese J. McGuire
Journal of Public Economics
April 2011
Overview of VAT
More than 130 countries use VAT as a key source of government revenue. VAT is a general, broad-based consumption tax assessed on the value added to goods and services. VAT 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, VAT 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 VAT on all of its sales with a corresponding claim of credit for VAT that it has been charged on all of its purchases.
There are three methods of calculating VAT 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 VAT defining feature: the use of output tax (tax collected on sales) and input tax (tax paid on purchases). A taxpayer generally computes its VAT liability as the difference between the VAT charged on taxable sales and the VAT paid on taxable purchases. This method requires the use of an invoice that separately lists the VAT 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 VAT to be remitted to the taxing authorities in the following manner: Aggregate the VAT shown in the sales invoices (output tax); Aggregate the VAT shown in the purchase invoices (input tax); Subtract the input tax from the output tax and remit any balance 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 VAT on a national level; however, VAT 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 generate 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 Mints 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 (Fear 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 speci e.
There are several arguments in favor of a general and uniform VAT system, compared with imperfect, no uniform (and no general) systems. Such a system may improve economic ef f iciency 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 ef f iciency theorem (Diamond and Merles 1971a, 1971b).A VAT system with exemptions violates the production ef f iciency 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 services’ 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 mentioned above, 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 no uniform VAT system, and comparing different imperfect, no uniform VAT systems with a uniform and general VAT 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
models that ful l y 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 no uniform 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 no uniform (and nonfederal) 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 no uniform VAT system mainly covering goods. This baseline VAT system is then compared with (1) the extended no uniform 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 septi c VAT rate are studied. With a revenue-neutral change in the system-septi c VAT rate, the VAT systems can be ranked with respect to welfare effects.
Ballardetal. (1987) and Gottfried and Wigand (1991) analyze the welfare effects of different VAT systems including tax exemptions and zero ratings in static CGE models. The reparability 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 it distinguishes 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 macro econometric analyses of Norwegian data. The model has a detailed description of the Norwegian system of direct and indirect taxes. Spher i cally, net VAT rates on
the input factors and gross VAT 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 VAT system is not a priori the most ef f icient in our model.
When comparing the two different no uniform VAT systems, our analysis shows that an imperfect extension of the VAT system to cover more services is welfare inferior to the baseline no uniform VAT system only covering goods. Obtaining ef f iciency in production is empirically important for the welfare effects of the different VAT systems. An imperfect extension of the VAT system reduces ef f iciency in production because intermediates will be taxed differently for different industries. Consumer ef f iciency is also reduced due to lower VAT on inelastic goods and higher VAT on elastic services. Introducing a general and uniform VAT system is not obviously welfare superior in a distorted economy, but we a nd that such a system improves welfare 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 VAT Computation
To see VAT in action, consider Exhibit 1 on p. 612, which provides a simple illustration of how VAT 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 VAT is levied on that amount. To ensure that VAT is levied only on the value added by the producer, VAT uses the credit-invoice mechanism. Thus, on selling the bread to the grocer, the baker collects $30 in VAT and claims an input credit of $15, the VAT paid when the baker purchased flour from the miller. The baker ends up remitting a net VAT liability of $15 to the tax authorities. The total revenue created by VAT is the sum of VAT liability collected in each stage
of bread production, in this case $50. Although VAT is a broad-based general consumption tax (i.e., it applies to all final consumption), there are instances when the application of VAT is avoided. For example, in a pure VAT 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 VAT with this tax base for administrative, political, or social reasons (Schenk and Old man at 46). Thus, VAT provides exemptions or applies zero tax rating to certain transactions. "Exemption" means that the trader does not collect VAT on its sales and does not receive credits for VAT paid on its purchases of inputs. "Zero rating" means that a trader is liable for an actual rate of VAT, which happens to be zero, and receives credit for input VAT paid. Like transactions, potential taxpayers can be exempt or zero rated. An exempt trader is not part of the VAT system and is instead treated as a final purchaser. A zero-rated business does not collect VAT on sales but is compensated for any input VAT it pays. However, if the exemption occurs at the last stage of production, there is a corresponding decrease in VAT revenue because there is no shifting and increase of tax burden; the value added at the final stage simply escapes from VAT. As shown in Exhibit 3, exempting the grocer from VAT means the grocer would not collect VAT 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 VAT 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 VAT, resulting in a decrease in government revenue due to the exemption.
Overview of Retail Sales and Use Tax
Before considering some of the similarities and differences between VAT 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 the tax 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 Reform
The 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 distortion elements of the tax structure and increase 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 (VAT) to all turnover, 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 central and local governments. Central taxes (or "central fixed incomes") include customs duties, the consumption tax, VAT revenues collected by customs, income taxes from central enterprises, banks
and nonblank 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 taxes and profit remittances of local enterprises, urban land use taxes, personal income taxes, the fixed asset investment orientation tax, urban construction and maintenance tax, real estate taxes, vehicle utilization tax, the stamp tax, animal slaughter tax, agricultural taxes, title tax, capital gains tax on land, state land sales revenues, resource taxes derived from land-based resources, and the securities trading tax. Only the VAT 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 into national and local tax offices. The main responsibility of the NTS is the collection of VAT and consumption tax -- they collect all of both taxes and then transfer 25 percent of the VAT 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.
译文：
比较增值税与零售税
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。

增值税是一个普遍的，基础广泛的消费税，增加商品和服务的价值评估上。

增值税是在生产的每一个阶段普遍征收的附加值，一个让卖方为他们对自己购买的商品和服务（进项税额）支付其销售的商品和服务上收集到的税种的税收信贷机制（销项税额）。

一般而言，增值税有以下几层含义：一个普通税适用于所有涉及生产和销售商品和提供服务的商业活动；消费税最终由消费者承担；是间接征收消费的商品或服务价格的一部分；在每个阶段的生产和分配阶段间接税可见多级税收征收消费的商品或服务价格；一个小幅收税款，已被控在其所有的采购系统，它采用的是由卖方收取了相应的信贷索赔其所有销售的增值税或增值税的部分付款。

增值税纳税义务的计算方法有三种：信贷发票的方法—加减法，和另外的两种方法。

只有信用发票的方法是相对使用广泛的，这种方法涉及此列。

信贷发票的方法，突出了增值税的定义功能：使用销项税（收集销售税）和进项税（采购缴纳的税款）。

一般纳税人收取的增值税应税销售额和应税采购所支付的增值税之间的差额作为计算其增值税纳税义务。

这种方法需要使用发票，分别列出了所有应税销售额的增值税部分。

销售发票的卖方成为买方的购货发票。

销售发票显示，收取的销项税额和购货发票显示支付的进项税额。

总之，纳税人使用发票抵免的计算方法以下列方式汇到税务机关的增值税额如下：骨料的销售发票中的增值税（销项税额）；聚合在购货发票所示的增值税（进项税额）；减去进项税额从销项税额和任何余额汇给政府；在事件的进项税大于销项税一般需退款。

美国是唯一的不征收增值税国家层次上的经济合作与发展组织的成员，然而，增值税已经成为广泛认可的联邦税收改革的辩论中的重要选项。

一般增值税计算
分析正在实施的增值税，它提供了一个简单的例子说明如何在面包生产实施增值税。

此例为：一个农民的增长和销售小麦到米勒，研磨成面粉的小麦。

米勒销售的面粉，面包师，使面团和烤面包。

面包，然后出售给杂货店，卖面包给最终消费者。

在面包生产的每个阶段，由卖方增加值，增值税征收的数额。

为了确保增值税，仅在由生产者增加的价值征收，增值税使用发票信贷机制。

因此，卖面包的杂货店，面包店收集增值税30元，并声称输入信用15元，支付的增值税时，贝克购买面粉。

贝克结束了减免增值税净额15美元到税务机关的责任。

由增值税创建的总收入的是面包生产的每个阶段，在这种情况下为50美元，为收集增值税纳税义务的总和。

虽然增值税是一个基础广泛的一般消费税（即，它适用于所有的最终消费），也有增值税的应用程序时避免实例。

还有，纯增值税状态，例如，税基将理论上包括由政府提供的服
务，一个人的个人影响的销售，及个人服务业的销售；
然而，没有一个国家采用这个基地增值税，或社会经济的其他原因。

因此，增值税提供豁免或某些交易适用零税率等级。

“豁免”是指交易者并不收集关于其销售的增值税，并没有收到用于支付其购买的投入增值税的学分。

“零税率”是指交易者承担的增值税，这恰好是零的实际利率，并接收输入缴纳的增值税信贷。

交易一样，潜在的纳税人可以免税或零税率。

不获豁免交易商的增值税制度的一部分，而不是作为最终买方承担。

一个零税率的企业不收取销售的增值税，但为它支付任何进项税额补偿。

然而，如果在生产的最后阶段出现的豁免，增值税收入就会相应减少，因为没有转移和增加税收相应的负担;在最后阶段的增加价值，只能够从增值税中逃脱。

豁免增值税的杂货店不征收增值税，将无法要求支付其购买的税收信贷。

在最后阶段的豁免意味着杂货商将成为面包的最终消费者。

作为最终消费者，杂货店将支付的增值税作为购买价格的一部分。

没有转移和增加税收负担会发生，因为杂货商将无法通过税收从输入支付。

在生产的最后阶段发生的豁免是指输入学分链将停止在舞台前的最后阶段。

贝克的舞台后添加任何价值，只会逃避的增值税，有些豁免也可能是由于政府收入减少造成的。

间接税如价外税（增值税）是占许多国家产生的很大一部分的税种。

在实践中，增值税系统的特点往往是免税的，降低利率的。

一个不均匀增值税系统可能会产生效率损失和鼓励寻租和骗税活动。

而且它还具有较高的行政成本。

我们使用经验为基础的可计算一般均衡模型为计算模型，开放的经济体，比如挪威，对直接税和间接税的进行了详细的描述。

比较三个增值税系统，两个不同的的实施者和不均匀增值税系统由前任和现任挪威增值税制度为例，一般及统一的增值税制度。

我们的分析表明，扩大增值税制度不完善的地方，覆盖更多的，但并非所有的服务是福利下的基线不均匀增值税制度只涵盖货物。

然而，通用和统一的覆盖所有的商品和服务的增值税制度是福利优越的增值税制度不完善。

存在许多赞成的一般及统一的增值税制度，不完善的，不均匀的实施者系统的几个参数。

这样的系统可以提高经济效率和降低行政成本，寻租和欺诈活动大厅较低的利率和零评级（Keen和2006年史密斯）行业。

一般的和统一的增值税制度等于所有商品和服务的一个统一的消费税。

这样的系统也意味着，生产者的净物质投入的增值税税率为零，不论税率结构。

这是最佳的生产效率定理（钻石和米尔利斯）。

豁免增值税系统违反了生产效率定理，因为税务中间体产业之间的不同。

另一方面，行业所涵盖的增值税制度，但有较低的税率或零税率，以及他们的销售的青睐，因为他们可以撤回支出利率中间体的增值税，只征收减少或零利率对他们的销售。

一般的和统一的增值税制度也可能有正面影响户之间的福利分配。

如果初始形势的特点是大部分商品的增值税，但仅限于一些服务的所有商品和服务的统一税率可能会提高引进的福利分配，因为服务消费随收入的份额变化了。

热衷缺乏价值利益点（2007年）从理论的角度出发讨论了这一观点，尽管在实际的税收政策以及增值税的普及增加了税收。

正如上面所提到的，增值税系统一般不统一。

理论分析要求相对简单的模型和简单的税制结构分析的实际政策，经济和税收制度的结构是非常复杂的，需要有一个详细的数值模型，以分析不同增值税的影响系统。

本文有助于扩大的不均匀增值税系统不完善的福利效应，通过分析和比较不同的不完善，不均匀增值税系统的一个统一的以增值税体系内的经验为基础的动态可计算一般均衡模型（CGE）的小型开放经济。

该模型反映了实体经济，挪威，并在许多方面有所不同，从更简单的理论模型，满足规范税收理论的假设，并建议统一的商品税，加上没有输入税务。

在我们的分析中，我们提出下列问题。

不均匀增值税制度，包括引进的只有一些服务可以使经济更糟不是只涵盖货物的增值税制度，在这种情况下，为什么呢？这样的改革，2001年挪威增值税改革和欧盟增值税改革的特点，从20世纪90年代后期的关系。

一个额外的扩展，以一种统一和通用的增值税制度是优越的福利不均匀（实施者）增值税系统和重要的前提条件是什么？正如下面将解释的，不是纯粹的理论依据，建立福利排名增值税等系统，当有税收楔子和市场力量在经济中已经存在的扭曲。

基线增值税制度是不均匀的增值税制度，主要涵盖货物。

该基线增值税系统，然后与扩展不均匀挪威增值税改革的2001年，和增值税一般系统一个统一的特点是所有的商品和服务，包括公共物品和服务的增值税率。

挪威2001年增值税改革方向的增值税一般系统包括许多服务中的一个步骤，但还是有很多豁免，零收视率和较低的利率。

尤其是食品和非酒精饮料，增值税税率一般增值税税率的一半。

政策改革公共收入中性，包干的传输以及在系统特定的增值税税率的变化进行了研究。

随着收入中性的变化系统特定的增值税税率，增值税系统可以排在福利方面效果。

巴拉德等（1987）和戈特弗里德和威加德（1991）分析福利影响不同的增值税系统，包括免税和零税率静态CGE模型。

他们的消费需求模式可分性和同质性假设，赞成统一的增值税制度，这是支持他们的政策模拟。

相比之下，我们的模型是一个跨期消费需求没有严格的同质性假设一个小型开放经济的CGE模型。

我们的模型分析增值税转型改革，因为它区分了许多行业中，投入要素和消费品及服务设计。

在消费需求系统和生产技术的建模和参数都是挪威数据全面的微观和宏观计量经济学分析的结果。

该模型具有直接税和间接税的挪威系统的详细描述。

具体来说，包含在模型上的输入因素和总的消费商品和服务的增值税税率净增值税税率。

我们不顾成本管理，寻租和居民之间的福利分配的影响。

该模型强调的小型开放经济的特点，通过使用给定的世界市场价格和利率。

目前在国内市场的不完全竞争。

一个统一的增值税一般系统是不是在我们的模型中最有效的先验。

营业税概述
现在才开始考虑部分增值税和零售销售税（RST）之间的相似性和差异，本文的下一
部分论述一个典型的零售销售税制度。

美国各州实行的零售销售和使用税普遍征收的有形个人财产所有未明确豁免的零售业销货额。

对服务的，只有那些明确列举的应课税（沃伦，1998年戈勒和拉蒙特）。

零售税一般按销售发票和消费者在销售点收集。

零售商负责汇款收集到税务机关的税收。

从理论上讲，零售销售税是单级的税，是由最终消费者承担，这意味着税应仅适用于个人使用和消费的最终销售。

因此，在经济过程中的中间交易被排除在外的销售税的范围。

使用相同的生产面包上面的例子，征收销售税将只对生产的最后阶段杂货商向最终消费者出售面包。

然而，根据美国的销售税制度，并不限于一般销售税转移到经济过程中生产的最终产品的最终消费者。

例如，开征销售税使用它来提供面包杂货商的卡车上的物资采购没有豁免。

税收背后的原因是卡车物资，不构成的一部分，面包和面包师被认为是最终消费者用品。

然而，为了达到某种均衡的零售销售税的假象，许多州的销售税排除或免除大量的中间交易。

1994年的财政改革是一个相当全面的一揽子措施旨在关注的领域：制止财政下滑，并提供充足的财政收入，为政府，尤其是中央政府，消除扭曲要素，税收结构的其透明度;和改造中心地方财政收入分享安排。

在其重点关键是是间接税的一项重大改革，扩大增值税（增值税）到，消除了产品税和营业税在许多服务取代。

一些税费的纳税人的税收结构和统一处理。

税收的核心是引入分税制，改变了中央和省级收入之间共享政府。

根据分税制（TSS），税收再分配之间的的中部大观当地政府。

中央税（或“中央固定收入），包括关税，增值税收入税，由海关收入来自中央企业，银行和非银行金融中介机构;汇出利润，所得税，营业税，城市维护建设税收集铁路，银行税总部和海上石油开采的资源税。

地方税（或“本地固定收入”），包括营业税（不包括上述命名为中央固定收入），的收入和利润汇出的本土企业，城镇土地使用税，个人所得税，固定资产投资方向税，城建维护税，房地产税，车辆使用税，印花税，屠宰税，农业税，标题税，土地增值税税，国有土地销售收入，来自基于土地资源的资源税，证券交易税。

只有增值税是共享的，地方政府在中央政府对地方政府，75％和25％的固定汇率。

根据1994年改革的第二个重要的变化是，为了避免当地贫困问题的努力，在收集中央政府税，税收征管改革，人事编制的全国税务系统（NTS）收集中央政府的收入，和一个当地税务系统，收集当地税。

这是实现由分裂现有税务局的语调和地方税务机关。

NTS的主要责任是征收的增值税和消费税—他们收集所有两税，然后向当地政府25％的增值税收入转移。

在大多数地方实现了拆分重新分配人员根据他们目前的职能：负责营业税被分配到NTS，分配给地方税收去，向当地税务机关。

综上所述，研究营业税改增值税对企业税收影响的影响是一项非常系统的工程。

首先，要对该项工程的必要性与重要性有一个清晰认识；其次，要对该项工程的研究现状有一个全面分析；最后，要对该项工程的加强路径有一个科学把握。

只有这样，才能真正夯实该项。