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增值税

百科 > 税种 > 增值税

1.增值税的定义

增值税是一种销售税,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。

增值税的纳税人包括在中国境内销售、进口货物,提供加工、修理、修配劳务(以下简称应税劳务)的各类企业、单位、个体经营者和其他个人。

  • 增值税税目税率表
    税目税率范 围说 明
    一、销售或进口货物(除列举的以外)17% 《中华人民共和国增值税暂行条例》第二条增值税税率,第一项规定:“纳税人销售或者进口货物,除本条第(二)项、第(三)项规定外,税率为17%。”
    二、加工、修理修配劳务17% 《中华人民共和国增值税暂行条例》第二条增值税税率,第四项规定:“纳税人提供加工、修理修配劳务,税率为17%。”
    三、农业产品13%包括植物类、动物类
    1.植物类粮食 包括小麦、稻谷、玉米、高梁、谷子和其他杂粮,以及经碾磨、脱壳等工艺加工后的粮食切面、饺子皮、馄钝皮、面皮、米粉等粮食复制品,也属于本货物的征税范围。豆制小吃食品不包括。
    蔬菜 包括各种蔬菜、菌类植物和少数可作副食的木料植物。经晾晒、冷藏、冷冻、包装、脱水等工序加工的蔬菜、腌菜、咸菜、酱菜和盐渍蔬菜等也属于本货物的征税范围。
    烟叶 包括晒烟叶、晾烟叶和初烤烟叶。 
    茶叶 包括各种毛茶。 
    园艺植物 指可供食用的果实。经冷冻、冷藏、包装等工序加工的园艺植物,也属于本货物的征税范围。
    药用植物利用药用植物加工制成的片、丝、块、段等中药饮片,也属于本货物的征税范围。
    油料植物提取芳香油的芳香油料植物,也属于本货物的征税范围。
    纤维植物棉短绒和麻纤维经脱胶后的精干(洗)麻,也属于本货物的征税范围。
    糖料植物 
    林业产品 包括原木、原竹、天然树脂及其他林业产品盐水竹笋也属于本货物的征税范围
    其他植物干花、干草、薯干、干制的藻类植物,农业产品的下脚料等,也属于本货物的征税范围。
    2.动物类水产品 包括鱼、虾、蟹、鳖、贝类、棘皮类、软体类、腔肠类、海兽类、鱼苗(卵)、虾苗、蟹苗、贝苗(秧),以及经冷冻、冷藏、盐渍等防腐处理和包装的水产品。干制的鱼、虾、蟹、贝类、棘皮类、软体类、腔肠类等,以及未加工成工艺品的贝壳、珍珠也属于本货物的征税范围。
    畜牧产品 包括¬ 兽类、禽类和爬行类动物¬ 兽类、禽类和爬行类动物的肉产品® 蛋类产品¯ 鲜奶各种兽类、禽类和爬行类动物的肉类生制品亦属征税范围,经加工的咸蛋、松花蛋、腌制的蛋等,也属于本货物的征税范围
    动物皮张将生皮、生皮张用清水、盐水或者防腐药水浸泡、刮里、脱毛、晒干或者熏干,未经鞣制的,也属于本货物 的征税范围。
    动物毛绒 
    其他动物组织 包括蚕茧,天然蜂蜜,动物树脂及其他动物组织。 
     农业生产者销售的自产农业产品免征增值税。
    四、粮食、食用植物油13%粮食 包括稻谷;大米;大豆;小麦;杂粮;鲜山芋、山芋干、山芋粉;经过加工的的面粉(各种花式面粉除外)。淀粉不属于农产品的范围,应按照17%征收增值税。
    食用植物油 包括从植物中加工提取的食用油脂及以其为原料生产的混合油。 
    五、其他货物13%包括自来水、暖气、冷气、热水、煤气、石油液化气,天然气、沼气、居民用煤炭制品图书、报纸、杂志、饲料、化肥、农药、农机、农膜国务院规定的其他货物 
    六、出口销售货物0 原油,柴油、援外出口货物、天然牛黄、麝香、铜及铜基合金、白金、糖、新闻纸等国家规定不予退税。

2.增值税税率说明

一、一般纳税人生产下列货物,可按简易办法依照6%征收率计算缴纳增值税。

(一)县以下小型水力发电单位生产的电力;

(二) 建筑用和生产建筑材料所用的砂、土、石料;

(三)以自己采掘的砂、土、石料或其他矿物连续生产的砖、瓦、石灰;

(四)原料中掺有煤矸石、石煤、粉煤灰、烧煤锅炉的炉底渣及其他废渣(不包括高炉水渣)生产的墙体材料;

(五)用微生物、微生物代谢产物、动物毒素、人或动物的血液或组织制成的生物制品。

二、金属矿采选产品、非金属矿采选产品增值税税率由17%调整为13%。

三、增值税一般纳税人销售自来水可按6%的税率征收。

四、文物商店和拍卖行的货物销售按6%的税率征收。

五、寄售商店代销寄售物品、典当业销售的死当物品按6%的税率征收。

六、单位和个人经营者销售自己使用过的游艇、摩托车和应征消费税的汽车,按6%的征收率计算缴纳增值税。

七、销售自己使用过的其他属于货物的固定资产,暂免征收增值税。

注:“使用过的其他属于货物的固定资产”应同时具备以下几个条件:

(一)属于企业固定资产目录所列货物;

(二)企业按固定资产管理,并确已使用过的货物;

(三)销售价格不超过其原值的货物。

对不同时具备上述条件,无论会计制度规定如何核算,均应按6%的征收率征收增值税。

八、增值税小规模纳税人销售进口货物,税率为3%,提供加工、修理修配劳务,税率为3%。

九、邮政部门以外的其他单位与个人销售集邮商品、征收增值税。

十、增值税一般纳税人向小规模纳税人购买的农业产品,可视为免税农业产品按10%的扣除率计算进项税额。

十一、工厂回收的废旧物资按照10%的扣除率计算进项税额。

十二、增值税一般纳税人凭发票上的运费金额按7%的扣除率计算进项税额。如运输费用和其他杂费合并开列,则不得计算进项税额。

3.增值税税率的调整[1]

税率的调整,由国务院决定。考虑到某些行业和企业的税收负担,国家对某些货物的适用税率作了适当调整。

(一)征收率:6%

自2009年1月1日起,一般纳税人销售自产下列货物,可选择照简易办法依6%计税,并可自行开具增值税专用发票

1.县级及县级以下小型水力发电单位生产的电力。小型水力发电单位,是指各类投资主体建设的装机容量为5万千瓦以下(含5万千瓦)的小型水力发电单位。

2.建筑用和生产建筑材料所用的砂、土、石料。

3.以自己采掘的砂、土、石料或其他矿物连续生产的砖、瓦、石灰(不含黏土实心砖、瓦)。

4.用微生物、微生物代谢产物、动物毒素、人或动物的血液或组织制成的生物制品。

5.自来水。对属于一般纳税人的自来水公司销售自来水按简易办法依照6%征收率征收增值税,不得抵扣其购进自来水取得增值税扣税凭证上注明的增值税税款。

6.商品混凝土(仅限于以水泥为原料生产的水泥混凝土)。一般纳税人选择简易办法纳税后,36个月内不得变更。

7.非临床用人体血液。属于增值税一般纳税人的单采血浆站销售非I临床用人体血液,可以按照简易办法依照6%征收率计算应纳税额,但不得对外开具增值税专用发票

(二)征收率:4%

自2009年1月1日起,一般纳税人销售货物属于下列情形之一的,暂按简易办法依照4%征收率计算缴纳增值税,可自行开具增值税专用发票。

1.寄售商店代销寄售物品(包括居民个人寄售的物品在内)。

2.典当业销售死当物品。

3.经国务院或国务院授权机关批准的免税商店零售的免税品

4.增值税的主要免税规定

《中华人民共和国增值税暂行条例》第十六条规定了下列8个项目免征增值税:

  • 农业生产者销售的自产农业产品;
  • 避孕药品和用具
  • 古旧图书
  • 直接用于科学研究、科学试验和教学的进口仪器、设备
  • 外国政府、国际组织无偿援助的进口物资和设备
  • 由残疾人组织直接进口供残疾人专用的物品
  • 销售的自己使用过的物品

另外,未达到起征点的也予以免征增值税,增值税的减免权在国务院,任何地区、部门均无权减免增值税,但各省级国税局可在规定的幅度内根据本地实际情况确定适用的起征点。 

5.增值税的计算方法[2]

增值税的计算方法有直接计算法和间接计算法两种。世界各国普遍采用间接法(扣税法),我国的增值税计算也统一采用扣税法。

1.直接计算法

直接法是指按照产品销售额扣除法定扣除项目(外购的原材料、固定资产、燃料动力、包装物等)后的余额作为增值税,再乘以相应的税率计算应纳税额的方法。

在直接计算法下,计算增值税的方法又可分为以下两种。

1)加法

加法是将构成增值额的各要素相加来计算增值额。其计算公式为

增值额=本月发生的工资+利润+租金+其他属于增值税项目的数额

应纳税额=增值额×增值税率

这种方法在理论上可行,而在实际业务中却存在很多问题,比如要准确计算和详细核实这些增值项目,一是工作量大,二是非常复杂,因此在国际上没有一个国家采用。

2)减法

减法(扣除法)是以产品销售额扣除法定扣除额后的余额作为增值额,扣除项目一般包括外购的原材料、固定资产、燃料动力、包装物等金额。其计算公式为

增值额=本期销售额-规定扣除的非增值额

应纳税额=增值额×增值税率

这种方法在实际业务中也同样存在着增值项目难以划分等问题,所以该方法一般也不被采用。

2.间接计算法

间接法也叫扣税法,是不直接计算增值额,而是采用抵扣税款的方式计算应纳税额的方法。

其计算公式为

应纳税额=销售额×增值税率-本期购进中已纳税额

实行扣税法计算应纳税额时,理论上可行,实务中便于操作,是以购货发票所列已纳税款为依据进行进项税款扣除的。目前,世界各国普遍采用扣税法,我国增值税也统一采用扣税法。

6.中国增值税的计税方法

(1)一般纳税人计税方法

一般纳税人在计算应纳增值税税额的时候,先分别计算其当期销项税额和进项税额,然后以销项税额抵扣进项税额后的余额为实际应纳税额。

应纳税额计算公式:
应纳税额=当期销项税额-当期进项税额

当期销项税额=当期销售额×适用税率
(2)小规模纳税人计税方法

小规模纳税人销售货物或者应税劳务取得的销售额,按照规定的适用征收率(商业为4%,其他行业为6%)计算应纳增值税税额。09年1月1日起统一为3%,不再区分4%/6%

应纳税额计算公式:

应纳税额=销售额×适用征收率

(3)进口货物退税

纳税人进口货物,按照组成计税价格和规定的适用税率计算应纳增值税税额。

(4)出口货物退税

纳税人出口适用零税率的货物,可以按照规定向税务机关申报办理该项出口货物的增值税退税。

目前,出口退税率分5%、6%、9%、11%、13%、17%六档。

7.增值税和消费税

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:假设一件货品被生产并出售。
1.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
2.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。

3.增值税

假设某地征收10%的商品及服务税(一种增值税):

角色原本标价售价之商品及服务税最终售价应付税项金额
原材料供应商$50$5$55$5
生产商$150$15$165$15-$5=$10
零售商$250$25$275$25-$15=$10
商品及服务税总额 $25
  • 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,其餘$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,其餘$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

4.限制

在以上例子,我们假设了在征税前后被生产和出售的货物的数量是相同,但在现实生活中并非如此。

8.对增值税利弊的分析[3]

在过去的20年中,增值税被介绍到许多发展中国家。主张增值税的主要论点是,由于增值税有内在的自我监督机制,因而它是一种比较可靠的税种。另外,增值税没有消费税或产品税带来的那种“重复(cascading effect)征税”效应。所谓“重复征税”,是指某税种在生产的各个阶段以总销售额为税基征税,已经交过税的上游产品(如原材料)在下游产品(如上述原材料制造的消费品)销售时还需要再次上税。在这种情况下,纵向联合的企业(将几个生产阶段组合起来)比上下游相互独立的企业可减少缴纳的税额。其效果是鼓励纵向联合。而增值税由于是对单个生产增值部分征税,避免了对下游行业过度征税的问题,减少了重复征税所带来的对工业组织的扭曲。

对增值税的批评主要是针对其“累退”的收入分配效应。与高收入者相比,低收入消费者占收入的比重较大。因为增值税对所有购买同种产品的消费者均课以同样的税率,因而低收入者实际缴纳的税收占其收入的比重就大于高收入者。比如,一个高收入者的年收人为4万美元,每年消费3万美元,消费率为75%;一个低收入者的年收入为2万美元,每年消费1.8万元,消费率为90%。假设所有消费均被课以20%的增值税,高收入者缴税额为6000元,占其总收入的15%;低收人者缴税额为3600元,占其总收人的比例为18%。由此可见,增值税事实上不是一种累进税,而是一种累退税,即收入越高者缴费比例越低。这种效应与税收分配差别的目标是相悖的。为了减少这种效应的影响,一些国家采用对某些产品(如经加工的农产品)免征增值税的办法,以降低穷人的税负。许多国家还对一些奢侈品(烟酒、化妆品等)另收特种消费税(excise tax),以增加富人的税负。

9.世界各国的增值税

美国的增值税

  在美国的密歇根州征收一种称为单一商业税(Single Business Tax, SBT)的增值税,这是美国唯一使用增值税的州份。当地由1975年开征此税,并连同企业收入税(Corporate Income Tax, CIT)。根据当地法例,单一商业税会在2009年前全面废除。

中国的增值税

  增值税(中华人民共和国)

  中华人民共和国自1979年开始引入增值税,随后进行了两阶段改革:

  • 第一个阶段即1983年增值税改革:这次改革属于增值税的过渡性阶段。此时的增值税是在产品税的基础上进行的,征税范围较窄,税率档次较多,计算方式复杂,残留产品税的痕迹,属变性增值税。

  • 第二个阶段即税改革,属增值税的规范阶段。参照国际上通常的做法,结合了大陆的实际情况,扩大了征税范围,减并了税率,又规范了计算方法,开始进入国际通行的规范化行列。是中国大陆最大的税种,占税收收入的60%左右,但存在一些缺陷。

  根据1993年12月颁布的《中华人民共和国增值税暂行条例》的规定,增值税的开征范围:境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人,为增值税的纳税义务人;税率分13%、17%和免征三部分。具体实施过程中,课税对象分为一般纳税人和小规模纳税人,根据课税对象的不同分别采取不同的计税和管理办法。

  适应的法律法规:中国大陆境内增值税的管理、征收相关的法律、法规除了税收相关一般性法律法规外,专业性的法规有

  • 《中华人民共和国增值税暂行条例》(1993年12月13日国务院令(1993)第134号);

  • 《中华人民共和国增值税暂行条例实施细则》(1993年12月25日,财法字【1993】第038号);

  • 《增值税一般纳税人申请认定办法》(1994年3月15日,国税发【1994】第059号);

  • 《增值税小规模纳税人征收管理办法》(1994年4月23日,国税发【1994】第116号);

  • 《增值税一般纳税人纳税申报办法》(1999年3月2日,国税发【1999】第029号)。

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),至於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,最低的标準税率是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%。至於欧盟国家最高的税率是25%。

  The Sixth VAT Directive requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services). Input VAT that is attributable to exempt supplies is not recoverable, although a business can increase its prices so the customer effectively bears the cost of the 'sticking' VAT (the effective rate will be lower than the headline rate and depend on the balance between previously taxed input and labour at the exempt stage).

  Finally, some goods and services are "zero-rated". The zero-rate is a positive rate of tax calculated at 0%. Supplies subject to the zero-rate are still "taxable supplies", i.e. they have VAT charged on them. In the UK, examples include most food, books, drugs, and certain kinds of transport. The zero-rate is not featured in the EU Sixth Directive as it was intended that the minimum VAT rate throughout Europe would be 5%. However zero-rating remains in some Member States, most notably the UK, as a legacy of pre-EU legislation. These Member States have been granted a derogation to continue existing zero-rating but cannot add new goods or services.

  When goods are imported into the EU from other states, VAT is generally charged at the border, at the same time as customs duty. "Acquisition" VAT is payable when goods are acquired in one EU member state from another EU member state (this is done not at the border but through an accounting mechanism). EU businesses are often required to charge themselves VAT under the reverse charge mechanism where services are received from another member state or from outside of the EU.

  Businesses can be required to register for VAT in EU member states, other than the one in which they are based, if they supply goods via mail order to those states, over a certain threshold. Businesses that are established in one member state but which receive supplies in another member state may be able to reclaim VAT charged in the second state under the provisions of the Eighth VAT Directive (Directive 79/1072/EC). A similar directive, the Thirteenth VAT Directive (Directive 86/560/EC), also allows businesses established outside the EU to recover VAT in certain circumstances.

  Following changes introduced on 1 July, 2003 (under Directive 2002/38/EC), non-EU businesses providing digital electronic commerce and entertainment products and services to EU countries are also required to register with the tax authorities in the relevant EU member state, and to collect VAT on their sales at the appropriate rate, according to the location of the purchaser. Alternatively, under a special scheme, non-EU businesses may register and account for VAT on only one EU member state. This produces distortions as the rate of VAT is that of the member state of registration, not where the customer is located, and an alternative approach is therefore under negotiation, whereby VAT is charged at the rate of the member state where the purchaser is located.

T  he differences between different rates of VAT was often originally justified by certain products being "luxuries" and thus bearing high rates of VAT, whereas other items were deemed to be "essentials" and thus bearing lower rates of VAT. However, often high rates persisted long after the argument was no longer valid. For instance, France taxed cars as a luxury product (33%) up into the 1980s, when most of the French households owned one or more cars. Similarly, in the UK, clothing for children is "zero rated" whereas clothing for adults is subject to VAT at the standard rate of 17.5%.

       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。

印度的增值税

  In India, VAT replaced sales tax on 4 January 2005. Though some states did not opt for VAT (for political reasons), majority of the States embraced VAT, with Haryana being the first. The Empowered Committee, constituted by Government of India, provided the basic framework for uniform VAT laws in the states but due to the federal nature of Indian constitution, States do have a liberty to set their own valuations for the VAT levied in their own territory.

  VAT - The A.P experience : The Andhra Pradesh Value Added Tax Act, 2005 came into force on 2005-4-1 and contains six Schedules. Schedule I contains goods generally exempted from tax. Schedule II deals with zero rated transactions like exports and Schedule III contains goods taxable at 1%, namely jewellery made from bullion and precious stones. Goods taxable at 4% are listed under Schdule IV. Majority of foodgrains and goods of national importance, like iron&steel are list under this head. Schedule V deals with Standard Rate Goods, taxable at 12.5%. All goods that are not listed elsewhere in the Act fall under this head. The VI Schedule is the bread and butter of all the State Govts. This Schedule contains goods taxed at special rates (more than 50%), like liquor and petroleum products. There are thus three rates of taxes in India, namely 1%; 4% and 12.5%.

  The Act prescribes threshold limits for VAT registration - dealers with a taxable turnover of over Rs.40.00 lacs, in a tax period of 12 months, are mandatorily registered as VAT dealers. Dealers with a taxable turnover, in a tax period of 12 months, between Rs.5.00 to 40.00 lacs are registered asTurnover Tax (TOT) dealers. While the former category of dealers are eligible for input tax credit, the latter category of dealers are not eligible for input tax credit. A VAT dealer pays tax at the rate specifed in the Schedules. The sales of a TOT dealer are all taxable at 1%. A VAT dealer has to file a monthly return disclosing purchases and sales. A TOT dealer has to file a quarterly return disclosing only sale turnovers. While a VAT dealer can buy goods for business from anywhere in the country, a TOT dealer is barred from buying outside the State of A.P.

  The A.P VAT Act appears to be the most liberal VAT law in India. It has simplified the registration procedures and provides for across the board input tax credit ( with a few exceptions)for business transactions. A unique feature of registration in A.P is the facility of voluntary VAT registration and input tax credit for start-ups.

  The A.P VAT Act also provides for transitional relief(TR) for goods on hand as on 2005-4-1. However, these goods ought to have been purchased from registered dealers between 2005-4-1 to 2005-3-31. This is a bold step compared to the 3 months TR provided by several developed countries.

  The APVAT Act not only provides for tax refunds for exporters (refund of tax paid on inputs used in the manufacture of goods exported), it also provides for refund of tax in cases where the inputs are taxed at 12.5% and outputs are taxed at 4%.

  The VAT Act in A.P is administered by a highly professional team of officers who were well trained by the PMT(Project Management Team) before the Act came into force. The Commercial Taxes Department ( department to collect VAT and other taxes)has also put in place a software pacakage called VATIS(developed by TCS) with intra net on line connectivity to all the offices in the State. All the documents and forms received from the dealers are acknowledged and fed in VATIS to generate registration certificates and tax demand notices.

  VAT, to be successful, relies on voluntary tax compliance. Since VAT believes in self assessments, dealers are required to maintain proper records, issue tax invoices, file correct tax returns etc. The opposite seems to be happening in India. Businesses are still run on traditional lines. Cash transactions are order of the day. The unorganised sector dominates the market. The hope of higher tax compliance and lesser evasion is still a far cry in A.P. This is reflected in the high % of return defaulters ( 14%), a high % of credit returns (35%) and a high % of nil returns (20%). That is, roughly 70% of VAT dealers are presently not paying any tax. Filing of credit returns is rampant among FMCG, Consumer Durables, Drugs&Medicines and Fertilizers. The margins are low in this sector( ranging between 2 to 5%). The value addition is not enough to yield revenue as of now. Credits offered by manufacturers compounds the problem. The question is - in a typical WallMart like purchases and sales scenario, can there be more output tax than input tax? When purchases consistently exceed sales, can output tax exceed input tax? If a VAT dealer can balance his/her purchases and sales, can there be a net tax to the State? Is there a mathematical model or paradigm which can give value added tax and which can reduce the % of credit returns. There are no ready answers for these queries. The only remedy seems to be the restriction of input tax to the corresponding purchase value of goods put to sales. In fact a two tier system can be adopted to counter the credit returns - allow full input tax to manufacturers and restrict input tax to the purchase value of goods put to sale to traders. Restricting input tax to 4% in the case of inter stat

墨西哥的增值税

  Impuesto al Valor Agregado (IVA, " value-added tax" in Spanish) is a tax applied in Mexico and other countries of Latin America and Spain. In Chile it is called Impuesto a las Ventas y Servicios ,in Spain Impuesto sobre el Valor Añadido and in Peru it is called Impuesto General a las Ventas or IGV.

  Prior to the IVA, a similar tax called impuesto a las ventas ("sales tax" in the Spanish language) had been applied in Mexico. In September, 1966, the first attempt to apply the IVA took place when revenue experts declared that the IVA should be a modern equivalent of the sales tax as it occurred in France. At the convention of the Inter-American Center of Revenue Administrators in April and May, 1967, the Mexican representation declared that the applicationf of a value-added tax would not be possible in Mexico at the time. In November, 1967, other experts declared that although this is one of the most equitable indirect taxes, its application in Mexico could not take place.

  In response to these statements, direct sampling of members in the private sector took place as well as field trips to the European countries this tax was applied or it was soon to be applied. In 1969, the first attempt to substitute the mercantile-revenue tax for the value-added tax took place. On December 29, 1978 the Federal government published the official application of the tax beginning on January 1, 1980 in the Official Journal of the Federation.

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