【精品论文】外文文献翻译comparing the value-added tax to the retail sales tax

外文文献COMPARINGTHEVALUEADDEDTAXTOTHERETAILSALESTAXFORRICHARDFDYE,THERESEJMCGUIREJOURNALOFPUBLICECONOMICSAPRIL2011OVERVIEWOFVATMORETHAN130COUNTRIESUSEVATASAKEYSOURCEOFGOVERNMENTREVENUEVATISAGENERAL,BROADBASEDCONSUMPTIONTAXASSESSEDONTHEVALUEADDEDTOGOODSANDSERVICESVATISGENERALLYLEVIEDONVALUEADDEDATEVERYSTAGEOFPRODUCTION,WITHAMECHANISMALLOWINGTHESELLERSACREDITFORTHETAXTHEYHAVEPAIDONTHEIROWNPURCHASESOFGOODSANDSERVICESINPUTTAXAGAINSTTHETAXESCOLLECTEDONTHEIRSALESOFGOODSANDSERVICEOUTPUTTAXGENERALLY,VATISAGENERALTAXTHATAPPLIESTOALLCOMMERCIALACTIVITIESINVOLVINGTHEPRODUCTIONANDDISTRIBUTIONOFGOODSANDTHEPROVISIONOFSERVICESACONSUMPTIONTAXULTIMATELYBORNEBYTHECONSUMERANINDIRECTTAXLEVIEDONTHECONSUMERASPARTOFTHEPRICEOFGOODSORSERVICESAMULTISTAGETAXVISIBLEATEACHSTAGEOFTHEPRODUCTIONANDDISTRIBUTIONCHAINANDAFRACTIONALLYCOLLECTEDTAXTHATUSESASYSTEMOFPARTIALPAYMENTSWHEREBYASELLERCHARGESVATONALLOFITSSALESWITHACORRESPONDINGCLAIMOFCREDITFORVATTHATITHASBEENCHARGEDONALLOFITSPURCHASESTHEREARETHREEMETHODSOFCALCULATINGVATLIABILITYTHECREDITINVOICEMETHOD,THESUBTRACTIONMETHOD,ANDTHEADDITIONMETHODTHISCOLUMNDEALSWITHONLYTHECREDITINVOICEMETHOD,WHICHISTHEMOSTWIDELYUSEDTHECREDITINVOICEMETHODHIGHLIGHTSTHEVATDEFININGFEATURETHEUSEOFOUTPUTTAXTAXCOLLECTEDONSALESANDINPUTTAXTAXPAIDONPURCHASESATAXPAYERGENERALLYCOMPUTESITSVATLIABILITYASTHEDIFFERENCEBETWEENTHEVATCHARGEDONTAXABLESALESANDTHEVATPAIDONTAXABLEPURCHASESTHISMETHODREQUIRESTHEUSEOFANINVOICETHATSEPARATELYLISTSTHEVATCOMPONENTOFALLTAXABLESALESTHESALESINVOICEFORTHESELLERBECOMESTHEPURCHASEINVOICEOFTHEBUYERTHESALESINVOICESHOWSTHEOUTPUTTAXCOLLECTEDANDTHEPURCHASEINVOICESHOWSTHEINPUTTAXPAIDTOSUMMARIZE,TAXPAYERSUSETHECREDITINVOICEMETHODTOCALCULATETHEAMOUNTOFVATTOBEREMITTEDTOTHETAXINGAUTHORITIESINTHEFOLLOWINGMANNERAGGREGATETHEVATSHOWNINTHESALESINVOICESOUTPUTTAXAGGREGATETHEVATSHOWNINTHEPURCHASEINVOICESINPUTTAXSUBTRACTTHEINPUTTAXFROMTHEOUTPUTTAXANDREMITANYBALANCETOTHEGOVERNMENTANDINTHEEVENTTHEINPUTTAXISGREATERTHANTHEOUTPUTTAXTHEUNITEDSTATESISTHEONLYMEMBEROFTHEORGANIZATIONOFECONOMICCOOPERATIONANDDEVELOPMENTTHATDOESNOTLEVYAVATONANATIONALLEVELHOWEVER,VATHASBECOMEWIDELYRECOGNIZEDASANIMPORTANTOPTIONINFEDERALTAXREFORMDEBATESINDIRECTTAXESSUCHASVALUEADDEDTAXESVATGENERATEASUBSTANTIALPARTOFTAXREVENUEINMANYCOUNTRIESINFACT,VATSYSTEMSGENERATEAQUARTEROFTHEWORLDSTAXREVENUENEARLY130COUNTRIESNOWHAVEAVATSYSTEMWITHOVER70COUNTRIESHAVINGADOPTEDTHESYSTEMDURINGTHELAST10YEARSKEENANDMINTS2004MOREFOCUSONINTERNATIONALLYMOBILETAXBASESHASDRAWNATTENTIONTODIRECTINGMOREOFTHETAXBURDENTOINDIRECTTAXESSUCHASCONSUMPTIONTAXESORVATSYSTEMS,ANDLESSTOINCOMETAXES,ESPECIALLYCAPITALINCOMEGORDONANDNIELSEN1997DURINGTHEHARMONIZATIONOFEUTAXES,INDIRECTTAXES,ANDVATSYSTEMSRECEIVEDMUCHATTENTIONFEARETAL1995AGENERALVATLAWCOVERINGALLPRIVATEGOODSANDSERVICESCHARACTERIZESTHECURRENTEUSYSTEM,BUTTHEREARESTILLMANYEXEMPTIONSFROMTHISGENERALINSTRUCTIONSUCHAVATSYSTEMALSOEXISTSINNORWAYASACONSEQUENCEOFTHENORWEGIANVATREFORMIN2001THEREFORMINTRODUCEDAGENERALVATLAWONSERVICES,BUTMANYEXEMPTIONSARESTILLSPECIETHEREARESEVERALARGUMENTSINFAVOROFAGENERALANDUNIFORMVATSYSTEM,COMPAREDWITHIMPERFECT,NOUNIFORMANDNOGENERALSYSTEMSSUCHASYSTEMMAYIMPROVEECONOMICEFFICIENCYANDREDUCEADMINISTRATIONCOSTS,RENTSEEKINGANDFRAUDACTIVITIESBYINDUSTRIESTHATLOBBYFORLOWERRATESANDZERORATINGSKEENANDSMITH2006AGENERALANDUNIFORMVATSYSTEMEQUALSAUNIFORMCONSUMERTAXONALLGOODSANDSERVICESSUCHASYSTEMALSOIMPLIESTHATTHEPRODUCERSNETVATRATEONMATERIALINPUTSEQUALSZERO,IRRESPECTIVEOFTHERATESTRUCTURETHISISOPTIMALACCORDINGTOTHEPRODUCTIONEFFICIENCYTHEOREMDIAMONDANDMERLES1971A,1971BAVATSYSTEMWITHEXEMPTIONSVIOLATESTHEPRODUCTIONEFFICIENCYTHEOREMBECAUSETAXATIONOFINTERMEDIATESWILLDIFFERBETWEENINDUSTRIESONTHEOTHERHAND,INDUSTRIESTHATARECOVEREDBYTHEVATSYSTEMBUTHAVELOWERRATESORZERORATINGSONTHEIRSALESAREFAVOREDBECAUSETHEYCANWITHDRAWEXPENDITURESTOVATONINTERMEDIATESATFULLRATESANDONLYLEVYREDUCEDORZERORATESONTHEIRSALESAGENERALANDUNIFORMVATSYSTEMMAYALSOHAVEPOSITIVEEFFECTSONTHEDISTRIBUTIONOFWELFAREAMONGHOUSEHOLDSIFTHEINITIALSITUATIONISCHARACTERIZEDBYAVATONMOSTGOODSBUTONLYONAFEWSERVICES,THEINTRODUCTIONOFAUNIFORMRATEONALLGOODSANDSERVICESMAYIMPROVETHEDISTRIBUTIONOFWELFAREBECAUSESERVICESSHAREOFCONSUMPTIONINCREASESWITHINCOMEKEEN2007POINTSTOTHELACKOFINTERESTINVALUEADDEDTAXATIONFROMTHETHEORETICALSECONDBESTLITERATUREINSPITEOFTHEVATSPOPULARITYINPRACTICALTAXPOLICYASMENTIONEDABOVE,VATSYSTEMSAREINGENERALNOTUNIFORMTHEORETICALANALYSESDEMANDRELATIVELYSIMPLEMODELSANDSIMPLETAXSTRUCTURESTOBEANALYTICALLYTRACTABLEINPRACTICALPOLICIES,THESTRUCTURESOFTHEECONOMYANDTHETAXSYSTEMSAREQUITECOMPLEX,ANDTHEREISANEEDFORDETAILEDNUMERICALMODELSINORDERTOANALYZETHEEFFECTSOFDIFFERENTVATSYSTEMSTHISPAPERCONTRIBUTESTOTHELITERATUREBYANALYZINGTHEWELFAREEFFECTSOFANIMPERFECTEXTENSIONOFANOUNIFORMVATSYSTEM,ANDCOMPARINGDIFFERENTIMPERFECT,NOUNIFORMVATSYSTEMSWITHAUNIFORMANDGENERALVATSYSTEMWITHINANEMPIRICALLYBASEDDYNAMICCOMPUTABLEGENERALEQUILIBRIUMCGEMODELFORASMALLOPENECONOMYTHISMODELMIRRORSAREALECONOMY,NORWAY,ANDDIFFERSINMANYRESPECTSFROMTHEMORESIMPLETHEORETICALMODELSTHATFULLYTHEASSUMPTIONSOFNORMATIVETAXTHE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S中文译文比较增值税与零售税理查德费冉，泰蕾兹德麦圭尔公共经济学杂志2011年4月增值税概述作为政府收入的主要来源的增值税正在被130多个国家所使用。增值税是一个普遍的，基础广泛的消费税，增加商品和服务的价值评估上。增值税是在生产的每一个阶段普遍征收的附加值，一个让卖方为他们对自己购买的商品和服务（进项税额）支付其销售的商品和服务上收集到的税种的税收信贷机制（销项税额）。一般而言，增值税有以下几层含义一个普通税适用于所有涉及生产和销售商品和提供服务的商业活动；消费税最终由消费者承担；是间接征收消费的商品或服务价格的一部分；在每个阶段的生产和分配阶段间接税可见多级税收征收消费的商品或服务价格；一个小幅收税款，已被控在其所有的采购系统，它采用的是由卖方收取了相应的信贷索赔其所有销售的增值税或增值税的部分付款。增值税纳税义务的计算方法有三种信贷发票的方法加减法，和另外的两种方法。只有信用发票的方法是相对使用广泛的，这种方法涉及此列。信贷发票的方法，突出了增值税的定义功能使用销项税（收集销售税）和进项税（采购缴纳的税款）。一般纳税人收取的增值税应税销售额和应税采购所支付的增值税之间的差额作为计算其增值税纳税义务。这种方法需要使用发票，分别列出了所有应税销售额的增值税部分。销售发票的卖方成为买方的购货发票。销售发票显示，收取的销项税额和购货发票显示支付的进项税额。总之，纳税人使用发票抵免的计算方法以下列方式汇到税务机关的增值税额如下骨料的销售发票中的增值税（销项税额）；聚合在购货发票所示的增值税（进项税额）；减去进项税额从销项税额和任何余额汇给政府；在事件的进项税大于销项税一般需退款。美国是唯一的不征收增值税国家层次上的经济合作与发展组织的成员，然而，增值税已经成为广泛认可的联邦税收改革的辩论中的重要选项。一般增值税计算分析正在实施的增值税，它提供了一个简单的例子说明如何在面包生产实施增值税。此例为一个农民的增长和销售小麦到米勒，研磨成面粉的小麦。米勒销售的面粉，面包师，使面团和烤面包。面包，然后出售给杂货店，卖面包给最终消费者。在面包生产的每个阶段，由卖方增加值，增值税征收的数额。为了确保增值税，仅在由生产者增加的价值征收，增值税使用发票信贷机制。因此，卖面包的杂货店，面包店收集增值税30元，并声称输入信用15元，支付的增值税时，贝克购买面粉。贝克结束了减免增值税净额15美元到税务机关的责任。由增值税创建的总收入的是面包生产的每个阶段，在这种情况下为50美元，为收集增值税纳税义务的总和。虽然增值税是一个基础广泛的一般消费税（即，它适用于所有的最终消费），也有增值税的应用程序时避免实例。还有，纯增值税状态，例如，税基将理论上包括由政府提供的服务，一个人的个人影响的销售，及个人服务业的销售；然而，没有一个国家采用这个基地增值税，或社会经济的其他原因。因此，增值税提供豁免或某些交易适用零税率等级。“豁免”是指交易者并不收集关于其销售的增值税，并没有收到用于支付其购买的投入增值税的学分。“零税率”是指交易者承担的增值税，这恰好是零的实际利率，并接收输入缴纳的增值税信贷。交易一样，潜在的纳税人可以免税或零税率。不获豁免交易商的增值税制度的一部分，而不是作为最终买方承担。一个零税率的企业不收取销售的增值税，但为它支付任何进项税额补偿。然而，如果在生产的最后阶段出现的豁免，增值税收入就会相应减少，因为没有转移和增加税收相应的负担在最后阶段的增加价值，只能够从增值税中逃脱。豁免增值税的杂货店不征收增值税，将无法要求支付其购买的税收信贷。在最后阶段的豁免意味着杂货商将成为面包的最终消费者。作为最终消费者，杂货店将支付的增值税作为购买价格的一部分。没有转移和增加税收负担会发生，因为杂货商将无法通过税收从输入支付。在生产的最后阶段发生的豁免是指输入学分链将停止在舞台前的最后阶段。贝克的舞台后添加任何价值，只会逃避的增值税，有些豁免也可能是由于政府收入减少造成的。间接税如价外税（增值税）是占许多国家产生的很大一部分的税种。在实践中，增值税系统的特点往往是免税的，降低利率的。一个不均匀增值税系统可能会产生效率损失和鼓励寻租和骗税活动。而且它还具有较高的行政成本。我们使用经验为基础的可计算一般均衡模型为计算模型，开放的经济体，比如挪威，对直接税和间接税的进行了详细的描述。比较三个增值税系统，两个不同的的实施者和不均匀增值税系统由前任和现任挪威增值税制度为例，一般及统一的增值税制度。我们的分析表明，扩大增值税制度不完善的地方，覆盖更多的，但并非所有的服务是福利下的基线不均匀增值税制度只涵盖货物。然而，通用和统一的覆盖所有的商品和服务的增值税制度是福利优越的增值税制度不完善。存在许多赞成的一般及统一的增值税制度，不完善的，不均匀的实施者系统的几个参数。这样的系统可以提高经济效率和降低行政成本，寻租和欺诈活动大厅较低的利率和零评级（KEEN和2006年史密斯）行业。一般的和统一的增值税制度等于所有商品和服务的一个统一的消费税。这样的系统也意味着，生产者的净物质投入的增值税税率为零，不论税率结构。这是最佳的生产效率定理（钻石和米尔利斯）。豁免增值税系统违反了生产效率定理，因为税务中间体产业之间的不同。另一方面，行业所涵盖的增值税制度，但有较低的税率或零税率，以及他们的销售的青睐，因为他们可以撤回支出利率中间体的增值税，只征收减少或零利率对他们的销售。一般的和统一的增值税制度也可能有正面影响户之间的福利分配。如果初始形势的特点是大部分商品的增值税，但仅限于一些服务的所有商品和服务的统一税率可能会提高引进的福利分配，因为服务消费随收入的份额变化了。热衷缺乏价值利益点（2007年）从理论的角度出发讨论了这一观点，尽管在实际的税收政策以及增值税的普及增加了税收。正如上面所提到的，增值税系统一般不统一。理论分析要求相对简单的模型和简单的税制结构分析的实际政策，经济和税收制度的结构是非常复杂的，需要有一个详细的数值模型，以分析不同增值税的影响系统。本文有助于扩大的不均匀增值税系统不完善的福利效应，通过分析和比较不同的不完善，不均匀增值税系统的一个统一的以增值税体系内的经验为基础的动态可计算一般均衡模型（CGE）的小型开放经济。该模型反映了实体经济，挪威，并在许多方面有所不同，从更简单的理论模型，满足规范税收理论的假设，并建议统一的商品税，加上没有输入税务。在我们的分析中，我们提出下列问题。不均匀增值税制度，包括引进的只有一些服务可以使经济更糟不是只涵盖货物的增值税制度，在这种情况下，为什么呢这样的改革，2001年挪威增值税改革和欧盟增值税改革的特点，从20世纪90年代后期的关系。一个额外的扩展，以一种统一和通用的增值税制度是优越的福利不均匀（实施者）增值税系统和重要的前提条件是什么正如下面将解释的，不是纯粹的理论依据，建立福利排名增值税等系统，当有税收楔子和市场力量在经济中已经存在的扭曲。基线增值税制度是不均匀的增值税制度，主要涵盖货物。该基线增值税系统，然后与扩展不均匀挪威增值税改革的2001年，和增值税一般系统一个统一的特点是所有的商品和服务