我国目前的增值税征收范围不宜扩大

1、我国目前的增值税征收范围不宜扩大 （The scope of value-added taxshould not be expanded in our country）The scope of value-added tax should not be expanded in our countryChina's current VAT collection scope should not be expanded, 2008-12-20, 15:15:20Since 1954, France has taken the lead in implementing VAT, and mo

2、re than 100 countries and regions have imposed this tax in the world. Because each sovereign state is to select theappropriate value-added tax system according to their national conditions, including the scope of the implementation of theVAT on the surface, therefore, countries in the scope of vat s

3、eems to be different, but careful study, it is not difficultto find, in the range of value-added tax collection practices in the countries, with some regularity what. This paper attempts to make a suggestion on the adjustment of the scope of value-added tax in China by summing up the international p

4、ractice of the scope of VAT collection.A summary of the international practice of the scope of VAT collection(1) from the practice of levying VAT in the world, the scope of VAT collection is closely related to the economic and tax management level of a countryFrom the current world the scope of valu

5、e-added tax, there are three types: nothing more than a large range of value-added tax,in the scope ofvalue-addedtaxand a small range ofvalue-addedtax,theformerisrepresentedby theEuropean Union,thelevyscope relatesto agriculture,industry,wholesale,retailandservices such as the national economy in th

6、e fields; in someAsian countriesas the representative,the levy scope includingindustry, wholesale and retail, manufacturing and commoditycirculation; the latter to African countries as therepresentative,the levy scope is limitedtothe manufacturingindustry. The formation of such a distribution is by

7、no meansan accidental coincidence, nor a subjective decision by thegovernment,but determinedby the levelof economic developmentand the level of tax collection and management of a country.Specifically,a country'seconomic development levelishigh,the circulation of commodities and services more act

8、ive, thehigher the level oftax management, the scopeof VAT is bigger(suchas European countries),otherwise,themore narrow (suchas Africa). The reasons can be analyzed from the two aspectsof the purpose of the value-added tax and the requirements ofits collection and management. As everyone knows, the

9、value-addedtaxisa value-added turnoverofgoods orservicesin circulation on the turnover tax, it is as much part of theturnover tax levied in full on the opposite side of theobjective is to solve the latter double taxation of goods orservices,inorderto ensure the free flowofgoods and services.However,

10、 due tothe VATinvoiceto takechainas the foundation,the tax deductionfor the value-added taxlevysystem,comparedwith the turnover tax has put forward higher requirements forthe collectionand managementconditions,when a country'staxcollection condition is relatively weak, the value-added taxis diff

11、icult to expand the area of promotion. Therefore, the scope of VAT levy is actually subject to two factors, one isthe circulationof goods and servicesto avoid doubletaxationof the transfer tax system requirements, and two is thevalue-addedtaxcollectionand managementconditions.Whenthemore developed t

12、he economy of a country, the specializationdegree is high, the circulation of commodities, services andproduction relations more closely, the whole value of theturnover taxcaused by repeated taxationcontradictionis moreprominent in the commodity and circulation, make theimplementation of "free

13、flow of goods and services withouthindrance the circulation tax regulations", namely theimplementationof a wide range of value-added taxisnecessary;and the more developed economies, must implementVATand socialenvironmentoftax managementis with.On the otherhand, whena country's economy is un

14、derdeveloped, the degree ofspecialization of production is relatively low, thecirculationofcommodities,servicesand productionrelationsis relatively small, the whole value adversely affectscirculationtaxon economic developmentis relativelysmall inthe commodity and circulation areas, implemented a wid

15、e rangeof value-added tax is not so urgent; moreover, inlessdevelopedcountries or regions, because of the tax collection andmanagement conditions are relatively weak, the VAT is very difficult to carry out large area.(two) from the review of the history of value-added tax development, the expansion

16、of the scope of VAT collection is a gradual processFrom the historical process of the emergence and development of value-added tax, the earliest practice of VAT is in France and denmark. Because there is no previous experience forreference, the two countries are cautious in implementing VATin china.

17、 In 1954, as part of the domestic tax reform, Franceimposed a turnover tax,or VAT, on part of the increase invalue.However, the VAT was not originally a comprehensive turnovertax, because it only applies to transactions betweenmanufacturers and wholesalers, thus eliminatingsome importantproduction a

18、nd distribution sectors. Retailers and smallbusiness owners who provide services do not apply vat. Until1968, VAT was graduallyextended to commercialretail,serviceindustries,agricultureand freelancers,duringwhich 14 yearshad passed. Look at Denmark: Denmark isthe second country withvat. In 1967, Den

19、mark replaced the sales tax levied in thewholesale sector with vat,But atthispointVAT is leviedonlyon goods and a smallamountof services. It was not until 1978 that Denmark extended thescope of VATtoallgoods and services, and itwas 11 years sincethe VAT was introduced. In fact, when the Council of E

20、uropeaneconomies decided to push vat into the European community, itwas a cautious attitude. In the April 11, 1967 release of the"European Economic Community Councilon the coordinationof themember countries tax legislation first directive", itsuggestedthatlocalEC countriesand stagesofVAT:

21、"given inthe retailpartofthe implementationof thistaxinsomeMemberStates will have some practical and political difficulties;therefore, in the prior consultation, should allow memberstateswillimplementthistaxonlywholesaletrade(includingwholesalelink),and to allow theimplementationofappropriatesu

22、pplement tax in a retail or retail link before the other;whereas itis essentialtothephased implementationofthe taxsystem, tax consultation because the circulation will lead tomembers of tax system structure change greatly, and will havea certainimpact on the budget, the economic and socialfields;&qu

23、ot;.Until 1977, the trend of economic integration with the EU countries continue to enhance the development of the European community, economic value added tax collection conditions mature and value-added tax management measures of continuous improvement, sixth directive of the European EconomicComm

24、unity Council members on Legislative Coordination ofbusiness tax, only a change to a directive caution attitude,recommendedthe implementationoflarge-scalelabor,includingvalue-added tax. Inthe second chapter ofthe directive,secondstipulates: "the following should pay VAT: 1. taxpayers inorder to

25、 get paid,inthe nationaltax area toachievethe saleof goods and services.". 2. import of goods". Therefore,whether it is France or Denmark, or the European community,which is the firsttoimplementvalue-added tax, thepromotionof value-added taxiscautious,startingfromthe localscope,and then gr

26、adually expanding to the full range.(three) from the present situation of value-added tax, the scope of VAT collection is restrictedIn theory,the idealvalue added tax is generallyleviedshould,however, because of the complexity and particularity of someindustries, goods and services, so that these in

27、dustriesalthoughin theory,thereis a possibilityof value added tax,but in actual operation, due to the high cost of Taxation andtax due to someof the morecomplex issues:the government hadto give up their taxes. Therefore, no matter how the scope of value-added tax levy is expanded, there are always s

28、ome areas that the government can not or will not involve, thus formingthe forbidden zone of VAT collection. The famous expert Ellen Tate in "value-added tax VAT international practice andproblems" in the book and put them into8 "difficultcollectionof goods and services, they are: con

29、struction, leasing andforwarding industry, financial services, overseas laborservices, the auctioneer and second-hand goods, artisans,gambling and smoking color,race etc.In fact,from the currentimplementation of VAT countries, even in has a comprehensive collection of value-added tax in EU countries

30、 duty-free area, there are also the value-added tax on financial transactionssuch as France, Germany and most of the activities,to the realestate, financial transactions, transportation and transportation are the implementation of the tax exemption. From this point of view, even under the universal

31、VAT system, some sectors or commodities are still exempt from tax.Thoughts on the adjustment of VAT levying scope in ChinaIn our current value-added tax, tax and tax administrationbecause of the repeated problems limited the overall addedvalue tax,expanding the scope of VAT is increasing,and a stepa

32、djustment of consensus formation basically is at present,should be the most prominent contradiction between thetransportation industry and construction industry into thescope of VAT, after gradually expand to advertising, leasing,warehousing, forwarding and other industries, the finalabolition of th

33、e tax, the implementation of a full range ofvalue-addedtax. Itshould be said that this opinionrepresentsa trend in the adjustment of the scope of VAT collection.However, inview ofthe scope of VATin internationalexperience,based on China's reality, the author believes that the scopeof the VAT adj

34、ustment isa complicated system engineering,mustbe careful: first of all, the current level of economicdevelopment in China and the third industry in the wholenational economy proportion, temporarily not implemented thecomprehensive type of value-added tax, that is to say, thevalue-added tax will not

35、 extend to the entire field of labor;secondly, to graduallyexpand the scope of VAT, and not totakea step in the radical reform of the way; finally, even if theimplementation of a fullrange of value-added tax, shouldalsobe appropriate to retain the duty-free area the VAT, as thefinancial industry can

36、 take the tax exemption or a financialactivities tax to finance tax levy.Judging from the current situation in our country,The scope of value-added tax collection should be expanded, and the most urgent, we must solve the following three basic issues:First, the problem of fiscal distribution system.

37、China'scurrentfinancialallocationsystem is based on thetaxsharing system in 1994. Central tax, central local shared taxand local tax have jointly established the three cornerstonesof thissystem.However, fromthe currentsituation,thethreefoundation, the foundation of the local tax is fragile andim

38、perfect, the personal income tax collection difficulties,thereform of inheritancetax,gifttaxand other propertytaxhas notbeen putin place,thelocaltax on sales tax forsinglefoot support. In this case, expanding the scope of VAT, meansthatthebusiness tax collectionscope and tax base isreduced,thus redu

39、cing the business tax revenue, it will cause greatimpact to the imperfect and the stability of the local taxsystem, local tax system will lose support, fiscal system andtax system willalso be affected.Therefore,unless the reformof the tax sharing system is carried out at the same time, theincome ran

40、ge and income proportion of the central and localgovernments should be re divided, otherwise the reform of thescope of value-addedtax collectionwillbe difficultto carryout. From an objective point of view, it may not be possible, and it will be resisted by local governments because of the damage to

41、the interests of local governments.The two is the type of value-added tax.At present,ourcountryis a productionbased value-addedtax,tax deductible range is limited to the outsourcing of rawmaterials, fuel and consumables such as tangible assets, andpurchasedfixedassets,intangibleassets and most labor

42、taxesare not deductible. Therefore,ifyou do notconsidertheriskand expand the scope of levy VAT transformation, for manyindustries,may cause the sharp increasein tax burden;and someother industries, from business tax VAT may be meaningless.Here, we analyze the transport industry and the constructioni

43、ndustry,which are the most vocalin thetransition.Firstlookat the transport industry: transportation industry is one ofthe industries with higher capital composition. In its totalexpenditure, theproportion ofcapitalexpenditure ishigher,not the proportion of capital expenditure. If there is notransiti

44、on in the current value-added tax, if the value-addedtax is changed,the taxburden willbe greatlyimproved becausethe amount of input deductions will be small. According to a survey of 131 households in transport enterprises in Zhejiangprovincein 1996, the tax revenue was 3 billion149 millionyuan,and

45、the purchased materials, fuel and consumables, utilitiesand repairfeeamount isonly 996 millionyuan, accountingforonly 31.6% of revenue. The VAT will be taxed at a rate of 17%,then the tax payable is 366 million yuan, and the tax burdenrate willbe as high as 11.6%. Even ifthe taxrateis13%, thetax bur

46、den rate will reach 8.9%. Therefore, in the currenttransportation industry downturn, it is not appropriate tochange the production value-added tax, otherwise, such a hightax burden willmake theenterpriseunbearable.Looking attheconstruction industry:theconstructionindustryis a specialindustryof thenationaleconomy, and itsproductscan be usedas bothmeansof productionand consumer goods. Whenitisusedas a consumer data, because the terminalin the productexchangelinks,no VAT isnot the VATchainmechan