我国增值税转型改革的国际比较及借鉴（International Comparison and reference of VAT reform in China）.docVIP

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我国增值税转型改革的国际比较及借鉴（International Comparison and reference of VAT reform in China）.doc

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我国增值税转型改革的国际比较及借鉴（International Comparison and reference of VAT reform in China）

我国增值税转型改革的国际比较及借鉴（International Comparison and reference of VAT reform in China） International Comparison and Chinas value-added tax reform from the words: 3223 size: small [Abstract] VAT tax base width on income tax is neutral, fairness, income and other functions and features, is the most popular twentieth Century tax, has been widely used in more than 110 countries and regions in the world. The comparison and analysis of European and Asian VAT is successful experience and practice the national value-added tax system to draw on, is undoubtedly of great significance to Chinas value-added tax reform. [keyword] comparing international value-added tax reform The main content of Chinese VAT The value-added tax of our country has experienced many times and improved from production type to consumption type transformation of the pilot, in 2009 the consumption type VAT began to spread in the country. The current value-added tax is the sale of goods in the units and individuals within the territory of China or providing processing, repairs and replacement services and the importation of goods, the general taxpayer standard rate of 17%, export goods tax rate is zero, the production and Consumer Discretionary low tax rate of 13% applies; small scale taxpayers value-added tax rate is 3%. In addition, for the general taxpayer, the acquisition tax can be deducted according to the purchase price of agricultural products 13%; waste recycling enterprises in accordance with the deduction rate of 10% deduction; transportation cost can be in accordance with the deduction rate of 7% deduction. Value added tax = output tax input tax. Deductible input tax of fixed assets only increased real estate fixed assets. Two, the practice of VAT is successful national VAT Type Selection 1, France The value-added tax as early as 1954 came out in France, from the reform of turnover tax and value-added tax, which covers almost all the business activities of the production and sale of goods or service