Value added tax发表评论(0)编辑词条

增值税（value added tax，VAT）是一种销售税，属累退税，是基于商品或服务的增值而征税的一种间接税，在澳大利亚、加拿大、新西兰、新加坡称为商品及服务税(Goods and Services Tax, GST)，在日本称作消费税。增值税征收通常包括生产、流通或消费过程中的各个环节，是基于增值额或价差为计税依据的中性税种，理论上包括农业各个产业领域（种植业、林业和畜牧业）、采矿业、制造业、建筑业、交通和商业服务业等，或者按原材料采购、生产制造、批发、零售与消费各个环节。

增值税是法国经济学家Maurice Lauré于1954年所发明的，目前，法国政府有45%的收入来自增值税。

增值税通常采用扣税法计税，应纳税额＝（c+v+m）×税率-c×税率，即：应纳税额＝销售全值×税率-投入物×税率。

Value added tax (VAT), or goods and services tax (GST) is a consumption tax levied on value added. In contrast to sales tax, VAT is neutral with respect to the number of passages that there are between the producer and the final consumer; where sales tax is levied on total value at each stage, the result is a cascade (downstream taxes levied on upstream taxes). A VAT is an indirect tax, in that the tax is collected from someone who does not bear the entire cost of the tax.

Maurice Lauré, Joint Director of the French Tax Authority, the Direction générale des impôts, was first to introduce VAT on April 10, 1954. Initially directed at large businesses, it was extended over time to include all business sectors. In France, it is the most important source of state finance, accounting for 52% of state revenues.[1]

Personal end-consumers of products and services cannot recover VAT on purchases, but businesses are able to recover VAT on the materials and services that they buy to make further supplies or services directly or indirectly sold to end-users. In this way, the total tax levied at each stage in the economic chain of supply is a constant fraction of the value added by a business to its products, and most of the cost of collecting the tax is borne by business, rather than by the state. VAT was invented because very high sales taxes and tariffs encourage cheating and smuggling. It has been criticized on the grounds that (like other consumption taxes) it is a regressive tax.

增值税和消费税不同的地方是增值税在每一个商业环节的增值部分来征税，而消费税则在最终销售予消费者的环节上才征税。
例子
假设一件货品被生产并出售。

没有任何消费税
生产商花费了$1.00购买原材料并生产了一件货品。
生产商以$1.20把该货品被出售给零售商，并获利$0.20
零售商以$1.50把该货品售予消费者，并获利$0.30

Value added taxation avoids the cascade effect of sales tax by only taxing the value added at each stage of production. Value added taxation has been gaining favor over traditional sales taxes worldwide. In principle, value added taxes apply to all commercial activities involving the production and distribution of goods and the provision of services. VAT is assessed and collected on the value added to goods in each business transaction. Under this concept the government is paid tax on the gross margin of each transaction.

In many developing countries such as India, sales tax/VAT are a key revenue source as high unemployment and low per capita income render other income sources inadequate. However, there is strong opposition to this by many sub-national governments as it leads to an overall reduction in the revenue they collect as well as a loss of some autonomy.

Sales taxes are normally only charged on final sales to consumers: because of reimbursement, VAT has the same overall economic effect on final prices. The main difference is the extra accounting required by those in the middle of the supply chain; this disadvantage of VAT is balanced by application of the same tax to each member of the production chain regardless of its position in it and the position of its customers, reducing the effort required to check and certify their status. When the VAT system has few, if any, exemptions such as with GST in New Zealand, payment of VAT is even simpler.

A general economic idea is that if sales taxes exceed 10%, people start engaging in widespread tax evading activity (like buying over the Internet, pretending to be a business, buying at wholesale, buying products through an employer etc.) On the other hand, total VAT rates can rise above 10% without widespread evasion because of the novel collection mechanism.[citation needed] However, because of its particular mechanism of collection, VAT becomes quite easily the target of specific frauds like carousel fraud which can be very expensive in terms of loss of tax incomes for states.

美国式消费税

假设当地征收10%消费税。

生产商花费了$1.00购买原材料，而它并非最终消费者。
生产商以$1.20把该货品被出售

给零售商，而它并非最终消费者，它能获利$0.20
零售商以$1.65 ($1.50 + 10%)把该货品售予消费者，同时缴交$0.15的税款给政府，并获利$0.30
所以最终的消费者需额外付出10%的消费税给政府，而零售商则不会因消费税而直接有损失，但他们需要负担额外行政工作，而原材料供应商和生产商则不会受到影响，但他们需要核实他们的顾客是否最终消费者。

 增值税

假设某地征收10%的商品及服务税（一种增值税）：

原材料供应商向生产商售出原本标价$50的原材料，需要额外收取$5的商品及服务税。原材料供应商收到的额外$5将会全数付给税务部门。
生产商向零售商售出原本标价$150的货品，需要额外收取$15的商品及服务税。生产商收到的额外$15中，其中$5是补偿之前付出的商品及服务税，其余$10将会付给税务部门。
零售商向消费者售出原本标价$250的货品，需要额外收取$25的商品及服务税。零售商收到的额外$25中，其中$15是补偿之前付出的商品及服务税，其余$10将会付给税务部门。
税务部门分别从原材料供应商、生产商及零售商收取$5、$10及$10，总数为$25，即是零售商货品原本标价$250的10%。
增值税链条是理解增值税的关键。 　　由增值税链条可以推出以下结论： 　　一、对于增值税来说，从对政府的财政收入和消费者的税收负担来看。多税率征收和单税率征收的效果是一样的。 　　二、对于增值税纳税人来说，对其实行免税政策并不是税收优惠。

欧盟的增值税

所有欧盟的成员国必须征收增值税。然而，部分成员国有部分免税地区，例如西班牙的加那利群岛(Canary Islands)、休达(Ceuta)、梅利利亚(Melilla)，英国的直布罗陀(Gibraltar)，芬兰的奥兰群岛(Åland Islands)等，而葡萄牙的马德拉(Madeira)则征收一个相当低的增值税率。

在欧盟的税制中，当一个人进一项经济活动，供应商品及服务给另外一人，而供应的价值超过免税额，他就需要登记并向他的顾客征税。（增值税可以包括在双方所同意的价格的一部分；或在双方同意的价格以外再加上。）

由一间商业机构收取但由顾客付出的增值税被称为输出增值税(Output VAT)，至于由另一间商业机构付出给供应商的被称为输入增值税(Input VAT)。如果该商业机构把被征收输入增值税的原料来生产需付输出增值税的商品，它便可获得退税。

在欧盟国家，增值税率不尽相同，最低的标准税率是15%，然而部分国家的部分商品（如家用燃料和电力）则可低至5%。至于欧盟国家最高的税率是25%。

标价方法的规定
当交易是商业对顾客时，标价必须含税。
当交易是商业对商业时，标价不必含税。