營(yíng)業(yè)稅改征增值稅外文文獻(xiàn)及譯文-在線瀏覽
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【正文】 , 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, rentseeking and distribution of welfare among households. The model emphasizes the small open economy characteristics by using given world market prices and interest rates. Imperfect petition is present in the domestic markets. A uniform and general VAT system is not a priori the most ef?cient in our model. When paring the two different nonuniform VAT systems, our analysis shows that an imperfect extension of the VAT system to cover more services is welfare inferior to the baseline nonuniform VAT system only covering goods. Obtaining ef?ciency in production is empirically important for the welfare effects of the different VAT systems. An imperfect extension of the VAT system reduces ef?ciency in production because intermediates will be taxed differently for different industries. Consumer ef?ciency 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 ?nd that such a system improves welfare pared to the other imperfect regimes. A signi?cant empirical advantage of the general and uniform system, which is revealed by the putations, 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 creditinvoice 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 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 山東建筑大學(xué)畢業(yè)論文外文文獻(xiàn)及譯文 5 VAT is a broadbased general consumption tax (., 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 one39。 Subtract the input tax from the output tax and remit any 山東建筑大學(xué)畢業(yè)論文外文文獻(xiàn)及譯文 2 balance to the government。 and A fractionally collected ta x 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 creditinvoice method, the subtraction method, and the addition method. This column deals with only the creditinvoice method, which is the most widely used. The creditinvoice 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 putes 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 ponent of all taxable sales. The sales invoice for the seller bees 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 creditinvoice 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)。 An indirect tax levied on the consumer as part of the price of goods or services。 本科畢業(yè)論文 外文文獻(xiàn)及譯文 文獻(xiàn)、資料題目： Comparing the ValueAdded Tax to the Retail Sales Tax 文獻(xiàn)、資料來(lái)源： Journal of Public Economics 文獻(xiàn)、資料發(fā)表（出版）日期： 院 （部）： 商學(xué)院 專 業(yè)： 會(huì)計(jì)學(xué) 班 級(jí)： 姓 名： 學(xué) 號(hào)： 指導(dǎo)教師： 翻 譯日期： 山東建筑大學(xué)畢業(yè)論文外文文獻(xiàn)及譯文 1 外文文獻(xiàn)： Comparing the ValueAdded Tax to the Retail Sales Tax For Richard F. Dye , Therese J. McGuire Journal of Public Economics April 2020 Overview of VAT More than 130 countries use VAT as a key source of government revenue. VAT is a general, broadbased consumption tax assessed on the value added to goods and services. VAT is generally levie
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