法国营业税改增值税研究外文文献翻译译文4500字.docx
- 文档编号:14172893
- 上传时间:2023-06-21
- 格式:DOCX
- 页数:12
- 大小:26.76KB
法国营业税改增值税研究外文文献翻译译文4500字.docx
《法国营业税改增值税研究外文文献翻译译文4500字.docx》由会员分享,可在线阅读,更多相关《法国营业税改增值税研究外文文献翻译译文4500字.docx(12页珍藏版)》请在冰点文库上搜索。
法国营业税改增值税研究外文文献翻译译文4500字
文献出处:
EvansC,HansfordA,HasseldineJ,etal.TheStudyofBusinesstaxintotheVAT:
TheempiricalanalysisofFrance[J]JournalofTaxResearch,2014,12
(2):
453-482.
(声明:
本译文归XX文库所有,其他网站不得转载,完整译文请到XX文库。
)
原文
TheStudyofBusinesstaxintotheVAT:
TheempiricalanalysisofFrance
Evans,Hansford,Hasseldine
Abstract:
InthecurrenttaxstructureinFrance,Value-AddedTax(VAT)andsalestaxaretwomostimportantturnovertaxes.VATcoversalmostthesecondaryindustryexcepttheconstruction.Andinmostsectorsofthetertiaryindustry,salestaxislevied.Butwiththedevelopmentofmarketeconomy,suchtaxinstitutionisshowingitsirrationality.Inordertofurthersolvethedoubletaxationissuesingoodsandservicestax,perfectthetaxsystemandsupportthedevelopmentofmodernserviceindustry,FrancewillgraduallychangethecurrentsalestaxtoVATinaccordancewiththeestablishmentofthemoderntypeofVATmode.Thereformhasfar-reachingimpactonpromotingthedevelopmentofthetertiaryindustry,especiallythemodernserviceindustry,promotingeconomicrestructuringandimprovingthecomprehensivenationalstrength,promotingthehealthyandharmoniousdevelopmentofthenationaleconomy,andtheestablishmentandperfectionoffiscalandtaxationsystemsconducivetoscientificdevelopment.
Keywords:
VAT,fiscalandtaxationsystemsreform,systemoftax
Thetaxsystemasoneofthenationalmacroeconomicregulationandcontroltools,eachsignificantchangemustobeyandservethemacroeconomicregulationandcontrolgoalrequest,toadaptthemselvestothepolitical,economicandsocialsituation,hasitsprofoundhistoricalandrealisticbackground.Withthepassageoftime,thesocialprogressandeconomicdevelopment,theearlystageoftheimplementationofthetaxsystemandrealityofeconomicandsocialcontradictionsaccumulategradually,totemporizechangeinevitablyrequireinstitutionalchangeandstructuraloptimization,isinlinewiththedevelopmenttrendofpragmatic.VATistoadapttotheheightofthedevelopmentofcommodityeconomyarisesatthehistoricmoment,Francehasbeencommittedtoreformandimprovethesystemofvalueaddedtax.
SinceJanuary1,2009,Franceinallareas,allindustriescomprehensivelyimplementVATreform.VAT,referstothetransitionfromproductionVATtoconsumerVAT.Thepurposeofreformistoexpanddomesticdemand,reducethetaxburdenofbusinessinvestmentinequipment,promoteenterprisetechnologyprogress,industrialstructureadjustmentandtransformationofthemodeofeconomicgrowth.Thisreformisthevalue-addedtaxsystemwasintroducedin1994Francesincethewiderangeofaspects,affectoneofthebiggestchange,makingFrenchVATsystemastepclosertointernationalnorms.Accordingtothespiritofthestatecouncilexecutivemeeting,themaincontentoftheVATreformincludesthefollowingseveralaspects:
sinceJanuary1,2009,allacrossthecountry,generalVATtaxpayersfornewpurchaseequipmentcontainedintheinputtaxdeductioncanbecalculated;Purchaseofcars,motorcyclesandyachtservicesconsumptiontaxshallnotbedeductibleincometaxes;Canceltheimportequipmentvalue-addedtaxexemptionpolicyandVATrebatepolicypurchasinghome-madeequipmentforenterpriseswithforeigninvestment;Small-scaletaxpayerslevyratesdecreasedto3%;TherestorationofmineralsVATratefrom13%to17%.VATreform,allowingcompaniestooffsetthepurchaseequipmentofvalueaddedtax,whichisbothamajortaxcuts,isalsoanimportantpartoftheactivefiscalpolicy.
Mostcountriesintheworldisaconsumption-basedvalue-addedtax,theimplementationofconsumerVATinFrance,theunificationofthehelpandtheinternationalpracticeofvalueaddedtax,isconducivetofurtherattractforeigncapitalinflows,soastopromotethecontinuousdevelopmentofdomesticenterpriseseconomicscale,enhancethecapacityofdomesticenterprisesintheinternationalmarketcompetition.Atthesametime,thedisadvantagesofconsumerVATtoeliminatedoubletaxation,realizedexportrebatethoroughly,promotethedevelopmentofexporttrade.
Thegenerationofvalueaddedtaxisinseparablewithtax.Alongwiththeincreasingsocializationofindustrialproduction,theproductionincreasecirculation,salesmadeintheproductionchainbackendcumulativeproductionoperatorsbearthetaxburden.Earlyinthe20thcentury,thebusinesstaxincreasinglyexposedtheshortcomings,hinderedthecapitalistcommodityproductionandcirculation.Afterthe"war",WilhelmvonSiemensofGermanyhasproposedto"asophisticatedsalestax"toreplacethebusinesstax,thisisthegermofanideaofvalueaddedtax.Afterthesecondworldwar,theFrenchfirstsoundedthehornoftaxreform.In1948theFrenchgovernmenttoallowmanufacturegoodsafterdeductingtheintermediateinputstoataxonfinishedgoodsvalue.Inmorris,1954,withthehelpoflawtotheFrenchgovernmenttodeductfurtherexpandedtofixedassets,taxespaidwillproducetaxreformknownasvalue-addedtax,markstheformalVATwasborn.Soon,theFrenchVATfromindustrytoagriculture,commerce,transportation,serviceindustry,thefirstintheworldtoestablishasetofthesystemofconsumption-basedvalue-addedtaxsystem.Value-addedtaxinFrancepioneeredtheuseofhasobtainedthegoodeffect,makevalue-addedtaxsystemisabletospreadthroughouttheworld,itsalsotoenrichandperfectinthetransmission.Fromthepointofthedevelopmentofforeignvalue-addedtaxsystem,theoveralltrendisfromtheproductiontoconsumption,convergetosimplifythetaxratesandcollectionandmanagementmode,theallocationoftaxadjustmentissufficient,industrytaxequalization.
GermanformallyonJanuary1,1968implementationofvalue-addedtax,toreplacetheyearsofpracticehasbeenextendedtotheretaillinktax"cascade"salestax.Afternearly40yearsofcontinuousimprovementandperfection,thevalue-addedtaxsysteminGermanyarebecomingreasonable,levymanagementalsomorespecificationandaccumulatedexperience.Atpresent,theGermanVATissecondtothepersonalincometax,duty.Germanyfulltypevalueaddedtax,salesandserviceprovidedforVATtaxpayersengagedincommoditybusinessownersandnounitorindividualfromimportactivities,collectionscopeincludestheselfsupplyoflaborandprivateuse,inadditiontothelandofotherrealestaterentalbusiness,agentsengagedinlaborandpartsofthefinancialactivities,leasecontract,constructionactivities,transportation,etc.IntheVATrateinGermanythreetaxsystem:
standardrate(ordinarytaxrate),reducethetaxrate(specialtax)andinvestigation,standardrateapplicabletothegeneraltradeandimportsofgoods;Reducethetaxrateapplicabletodomesticanimals,fish,meat,milk,tea,fruits,plants,grains,tapwater,suchasculturalarticles46speciesofspecialitems;Investigationissuitableforcommodityexports.
AseancountriestheintroductionofvalueaddedtaxisasuccessfulexampleofIndonesia.Indonesiafortheindirecttaxreformsfocusedonthesalestax,andwiththeVATscheme(includingVATandluxuryconsumptiontax)toreplacethesalestax,valueaddedtaxunificationsetat10%,inthefinalstageofconsumptionVAT,inadditiontotheindividualsituation,domesticconsumptiongoodsalmostnoduty-freeandlowtaxrates.Instagessince2004,Indonesiaavalue-addedtaxonallgoods,luxurygoodsconsumptiontaxandimportdutiesofvalue-addedtaxreform,notonlygreatlyincreasethegovernment'sfinancialrevenue,butalsoenhancethefairnessofthetaxsystem,improvetheefficiencyoftaxneutraleffectisstrengthened,thedomesticoriginaldoubletaxationproblemalsoeases,andweakentheinfluenceofvalue-addedtaxonprices,toacertainextenttoensuretheinterestsofpoor,VATreformhasachievedgoodresults.
Tosumup,thevalueaddedtaxofcountriesmostlytakeconsumption-basedvalue-addedtaxsystem,taxrange,fromthesalesofagriculturalproducts,industrialmanufacturing,throughtothewholesale,retailandservices.Inthemanagementofcountrypayattentiontotheapplicationofcomputerandnetwork,technicallyguaranteestheefficiencyofthevalue-addedtaxlevyandthetaxpayers'supervisionandmanagement.
AfterVAT,FranceistheimplementationofconsumerVATisonlyatheoryoftheVATtypeselection.Comparedtoforeigntaxpractice,FranceontheimplementationofconsumerVATinthescopeoftax,taxrate,taxmanagementshortcomings,needtofurtherdeepenthereform.Thislevelofthereform,willhaveasignificantimpactontheturnovertaxsystem.FrenchscopeofVATgeneralprovisionsistosellgoodsprocessing,repairsandreplacementservices,aswellasthebehavioroftheimportedgoodstoimposevalueaddedtax.Thusitcanbeseenthatitsonlytheprocessing,repairsandreplacementserviceslevynoconstruction,postandtelecommunications,cultureandotherlaborserviceintoitsscopeofsportsindustry.Lookfromthetaxprinciple,valueaddedtaxshouldcoverallthegoodsandservices;Fromthematureexperienceofcountriesallovertheworldandtherealpractice,somecountriesinvalueaddedtaxisimposedwillintoitsscopeofserviceindustry,andothercountriesisgraduallyexpandingtoservices.Growingwiththedevelopmentofeconomy,theFrenchservicesstrength,scopeofcoverageisnotcompletevalue-addedtaxlevywillbeconducivetothedevelopmentofserviceindustry.Frenchexistinginnarrowscopeofvalue-addedtaxlevy,leadtoVATdeductionchain"break",bringaseriesofproblems.
(2)thetaxdeduction,deductionscopeisnotcomplete,theexistingVATdeductionvouchersnon-standardFrancejustinFranceat
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 法国 营业税 增值税 研究 外文 文献 翻译 译文 4500