on the balance between previously taxed input and labor at the exempt stage).
3.2 The Nordic countries
In Denmark,VAT is generally applied at one rate, and with few exceptions is not split into two or more rates as in other countries (e.g. Germany), where reduced rates apply to essential goods such as foodstuffs.The current standard rate of VAT in Denmark is 25%. That makes Denmark one of the countries with the highest value added tax, alongside Norway and Sweden. A number of services has reduced VAT, for instance public transportation of private persons, health care services, publishing newspapers, rent of premises (the lessor can, though, voluntarily register as VAT payer, except for residential premises), and travel agency operations.
In Finland,the standard rate of VAT is 23%, along with all other VAT rates, excluding the zero rate. In addition,two reduced rates are in use:12%(reduced in October 2009 from 17% for non-restaurant food, from July 2010 will encompass restaurant food also), which is applied on food and animal feed, and 8%, which is applied on passenger transportation services, cinema performances, physical exercise services, books, pharmaceuticals, entrance fees to commercial cultural and entertainment events and facilities. Supplies of some goods and services are exempt under the conditions defined in the Finnish VAT Act: hospital and medical care; social welfare services; educational. financial and insurance services; lotteries and money games; transactions concerning bank notes and coins used as legal tender; real property including building land; certain transactions carried out by blind persons and interpretation services for deaf persons. The seller of these tax-exempt services or goods is not subject to VAT and does not pay tax on sales. Such sellers therefore may not deduct VAT included in the purchase prices of his inputs.
In Sweden, VAT is split into three levels; 25% for most goods and services including restaurants bills, 12% for foods (incl. bring home from restaurants) and hotel stays (but breakfast at 25%) and 6% for printed matter, cultural services, and transport of private persons. Some services are not taxable for example education of children and adults if public utility, and health and dental care, but education is taxable at 25% in case of courses for adults at a private school. Dance events (for the guests) have 25%, concerts and stage shows have 6%, and some types of cultural events have 0%.
-References:
? (Icelandic) \nr. 50/1988 um vireisaukaskatt\. 1988. Archived from the original on 2007-10-09.
http://web.archive.org/web/20071009093025/http://rsk.is/skattalagasafn/virdisaukaskattur/log/log_0501988.htm. Retrieved 2007-09-05.
? Ahmed. Ehtisham and Nicholas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press).
? Bird, Richard M. and P.-P. Gendron .1998. “Dual VATs and Cross-border Trade: Two Problems, One Solution?” International Tax and Public Finance, 5: 429-42.
? Bird, Richard M. and P.-P. Gendron .2000. “CVAT, VIVAT and Dual VAT; Vertical ‘Sharing’ and Interstate Trade,” International Tax and Public Finance, 7: 753-61.
? Keen, Michael and S. Smith .2000. “Viva VIVAT!” International Tax and Public Finance, 7: 741-51.
? Keen, Michael and S. Smith .1996. \the European Union,\? McLure, Charles E. (1993) \Brazilian Tax Assignment Problem: Ends, Means, and Constraints,\Funda??o Instituto de Pesquisas Econ?micas).
? McLure, Charles E. 2000. “Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT),” International Tax and Public Finance, 7: 723-40.
? Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgesch?fts in Indien, IBL Review, VOL. 12, Institute of International Business and law, Germany. Law-and-business.de
? Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within the scope of a project business in India. IBL Review, VOL. 12, Institute of International Business and law, Germany. ? MOMS, Politikens Nudansk Leksikon 2002, ISBN 87-604-1578-9
? Andhra Pradesh Value Added Tax Act, 2005, Andhra Pradesh Gazette Extraordinary, 25 March 2005, retrieved on 16 March 2007.
? OECD. 2008. Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues. Paris:OECD.
? Serra, J. and J. Afonso. 1999. “Fiscal Federalism Brazilian Style: Some Reflections,” Paper presented to Forum of Federations, Mont Tremblant, Canada, October 1999.
增值税
From Wikipedia,the free encyclopedi
摘 要
增值税(VAT)是消费税的一种形式。从会计视角看,它在每个制造或分销阶段都是一个税收上的“附加值税”的产品或材料。在“增值”的一项业务产品的销售价格中向客户收取,扣除材料和其他应税投入的成本.增值税类似于销售税,最终由最终消费者承担税负。然而它又不同于销售税,后者的税收是对收集并汇给政府在购买后的最终消费点上的销售额征税。随着增值税的出现,收集、向政府、?L款,并己缴纳税款抵免从其他业务中每次出现在供应链的采购业务。之所以企业为此付出税额,是由于当时他们在销售的产品的是时候收到了所有供应商支付给他们税收抵免。
个人是最终产品和服务的消费者,企业无法收回向卖方缴纳的增值税,但企业完全能够回收企业的产品和服务,他们为了进一步生产和经营永久的商品或将其出售给增值税(进项税额)供应链上的另一商务服务业或直接向最终消费者销售。这样,在总税收中的每个阶段的供应链经济上征收的企业不断增加的一小部分的产品价值,并收集了税收成本,其最重要的是承担的业务,而不是由状态。增值税部分被推出,是因为他们创造更强的激励,收集和销售税一样。这两种类型的消费税由最终消费者创造一个鼓励,以避免或逃避纳税。但销售税,买方提供一个机制,以避免或逃避税收,说服卖方表明他是不是一个真正的最终消费者,因此,卖方没有法律要求收集。是否买方的动机决定负担的消费或转售的卖方,但卖方没有直接的经济诱因,卖方收集。增值税的方法提供卖方在收集税收直接经济利害关系,并消除由卖方决定是否有问题的买方是或不是最终消费者。
第一章 与销售税比较
增值税(增值税)征税,从而避免了只重视销售税连带效应在生产的每个阶段增加。出于这个原因,在世界各地,已获得对增值税税款传统销售的青睐。原则上,增值税适用于商品和服务的所有条款。评估和增值税的商品或服务的价值已提供每次有一个交易(出售/购买)收取。出卖人向买受人收取增值税,而卖方支付此向政府缴纳增值税。但是,如果买方不是最终用户,但购买的商品或服务是其经营成本,它为这种购买缴纳的税款可以扣除税的收费客户。政府只收到的区别,换句话说,它是在每个支付交易税毛利率销售链中的每个参与者。
一般销售税征收最终用户(消费者)。增值税的机制意味着最终用户税是相同的,因为它会与销售税。主要的区别是多余的会计在供应链中的要求,这对增值税的缺点是由同一纳税申报的每个生产环节的成员,不论其地位,它和它的客户的立场平衡,减少所需的检查和证明其身份的努力。当增值税制度却少之又少,如果有的话,如与新西兰的商品及服务税的豁免,增值税纳税就更简单了。
整体经济的想法是,如果销售税超过10%,人们开始从事广泛逃避税收活动(如在互联网上购买,假装是业务,以批发价购买,购买通过雇主等产品),另一方面总的增值税率可上升10%以上,没有广泛的逃避,因为小说的征管机制。[来源请求],但由于其特殊机制的收集,增值税,就变得很容易了像旋转木马欺诈舞弊的具体目标,这都可以,很昂贵的国家税收收入损失条款。
1.1 增值税的原则
标准的方式来实现一个涉及假设一个企业增值税欠一些产品的减去先前支付的所有税款的好价格的百分比。如果增值税率分别为10%,橙果汁生产商将支付10英镑的价格每公升5%(£0.50)减去先前由橙农民(也许0.20英镑)纳税。在这个例子中,橙汁生产商将有一个O.30英镑纳税义务。每个企业都有一个强烈的激励对其供应商付税,增值税率,允许用不到零售销售税逃税高。这背后的简单原则是在它的实现的变化,如在下一节讨论
1.2 增值税的依据
通过对收集的方法,增值税可账户为基础或发票为基础的。根据发票的征收方法,每个卖家在他的销项税额收费率,并传递一个专用发票买方指示带电税收数额。谁是买家对他们征收增值税(销项税额)自己的销售,可以考虑作为进项税购买发票的税,可以从自己的增值税扣除负债的总和。之间的销项税和进项税的区别是支付给政府(或退款声称在负赔偿责任的情况下)。根据账目计算方法,没有这些特定发票的使用。税收的增加值计算,由于收入和允许购买之间的差额计算。大多数国家都使用发票的方法,唯一的例外是日本,它使用的账户的方法。
第二章 评论
在“增值税”已被批评为它的负担个人终端消费者依赖的products.Some评论家认为,这是一种累退税,这意味着支付更多的贫困作为其收入的百分七匕,较丰富 。辩护者说,通过切除所得税是一个任意的标准,而增值税其实是一个高收入的比例税率缴纳人以同样的速度,他们消耗更多更多。有效的先进性或增值税制度regressiveness也受到影响不同类别的商品时,以不同的比率征税。为了保持对个人进步的总税收的性质,国家实施增值税减少了对较低收入者的所得税,以及实行直接转移支付力度,低收入群体,对穷人造成负担,降低税收。
从价值的增值税收入往往低于预期,因为它们很难和昂贵的管理和收集。在许多国家,然而,在个人所得税和公司利润税的征收历来薄弱,已征收增值税的税收己超过其他类型的成功。增值税已成为许多地区越来越重要,因为全球的关税水平己降至由于贸易自由化,因为增值税已经基本上取代失去了关税收入。无论是成本和价值扭曲的增值税是比经济效率低下和执法问题的高进口关税(如走私)较低的进行辩论,但理论认为增值税是更有效率。
某些行业往往有更多的增值税避税,例如特别是在现金交易为主,和增值税可能是促使这种批评。从政府的角度来看,增值税可能是可取的,因为它抓住至少增值部分。例如,一个木匠可以提供现金,提供服务(即没有收据,没有增值税)到房主,通常不能说谁进项税回来。因此,房主将承担降低成本,木匠或许能够避免(利润或工资税),其他税收。政府,但是,仍可能会收到其他各种投入(木材,油漆,汽油,工具等)出售给木匠,会是谁无法收回这些投入对增值税(当然,除非木匠也有在至少与收据做了一些工作,并声称所有购买投入到这些工作)。而总税收收入可能低于充分遵守,不得低于其他可行的税收制度下低。