國外增值稅制的比較分析與啟示外文翻譯-其他專業(yè)-文庫吧資料
2025-01-27 08:22本頁面
【正文】 of valueadded tax, consumptiontype VAT is the world39。 So clearly defined in law on certain goods, services, agriculture and exemption or tax cuts, tax authorities in the implementation process can not be any tax relief, established a unified invoices and state with invoices to deducted tax system. The implementation of VAT is relatively late in Asia continent. Most Asian countries, adopt consumptiontype VAT. Third, the foreign valueadded tax system inspiration Through the implementation of national introduction of valueadded tax can be found, The existing international VAT tax, whether developed or developing valueadded tax, both much in mon, there are some clear differences. Areas in the same way such as countries use the same VAT method and have adopted the tax deduction method。 Less rate of type, up to a total of 4 persons such as the Philippines, at least, such as South Korea is only one tax rate。Ivoire, of which value 4 added tax levied on a wider scope, in addition to agricultural activities and the activities of wageearners, any activities should be taxed， Include: processing and manufacturing, construction and installation industry, some of the services, leasing, financing and import. In Africa, Senegal, with productiontype VAT, Morocco with inetype VAT. In addition, African countries used tax with a consumptiontype VAT. (D) the application of VAT in Asian countries In Asia, from 1977 to 1986, the Philippines, South Korea, Israel, Turkey, Indonesia, China, India and other countries have introduced VAT Asian countries, mainly has the following characteristics VAT: Levied on a broader scope, in addition to individual countries, generally implement to the retail part。 C244。Ivoire, Morocco, Algeria, Senegal, Madagascar and other countries have introduced VAT。 From 1955 to 1969, Tunisia, C244。s Karl ? Eph ? von Siemens had proposed to implement such a tax to replace the business tax Multistage tax. Siemens said his proposal is to remend a sophisticated sales tax”. Yale University professor Thomas ? S ? Adams, his proposal will be revamped as EIT. This is the seed of VAT thought. The 1950s, with the increasing socialization of industrial production, production increased circulation. Business tax in the production chain back to the production of the tax burden borne by the operators increased the cumulative. The shortings of the business tax increasingly exposed, has been a huge torrent
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