VAT

Bách khoa toàn thư mở Wikipedia

VAT là từ viết tắt của Value Added Tax, nghĩa là Thuế giá trị gia tăng. Nó là một dạng của thuế bán hàng. Tại một số quốc gia, như Australia, Canada, New Zealand, Singapore thì thuế này được gọi là "goods and services tax" (viết tắt GST) nghĩa là thuế hàng hóa và dịch vụ; còn tại Nhật Bản thì nó được biết đến dưới tên gọi "thuế tiêu thụ". VAT là một loại thuế gián thu, nghĩa là thuế được thu từ một người nào đó trong công đoạn sản xuất và cung ứng, mà không trực tiếp từ người trên thực tế phải chịu khoản thuế này (chẳng hạn, từ người bán hàng chứ không phải từ người tiêu dùng). Do VAT có mục đích là một khoản thuế đối với việc tiêu thụ, cho nên hàng xuất khẩu (theo định nghĩa này thì người tiêu dùng ở nước ngoài) thường không phải chịu thuế VAT hoặc VAT đối với người xuất khẩu được hoàn lại.

VAT được một nhà kinh tế học người Pháp là Maurice Lauré nghĩ ra năm 1954, khi là giám đốc cơ quan thuế của Pháp (Direction générale des impôts), dưới tên gọi taxe sur la valeur ajoutée (TVA trong tiếng Pháp) và áp dụng nó lần đầu từ ngày 10 tháng 4 năm 1954 đối với các doanh nghiệp lớn, và mở rộng theo thời gian tới tất cả các bộ phận kinh tế. Tại Pháp, nó là nguồn thu quan trọng nhất của ngân khố quốc gia, chiếm tới khoảng 45% ngân quỹ này.

Người tiêu dùng cuối cùng của sản phẩm, hàng hóa, dịch vụ không thể được hoàn lại VAT khi mua hàng, nhưng các doanh nghiệp thì có thể được hoàn lại VAT đối với nguyên vật liệu và dịch vụ mà họ mua để tạo ra các sản phẩm hay dịch vụ tiếp theo để trực tiếp hay gián tiếp bán cho người sử dụng cuối. Theo cách này, tổng số thuế phải thu ở mỗi công đoạn trong dây chuyền kinh tế là một tỷ lệ cố định đối với phần giá trị gia tăng được công đoạn kinh doanh thêm vào trong sản phẩm, và phần lớn chi phí trong thu thuế được sinh ra bởi việc kinh doanh chứ không phải bởi nhà nước. VAT được nghĩ ra bởi vì các mức thuế suất đánh thuế trên doanh số bán hàng rất cao là động cơ để người ta buôn lậu và gian lận. Nó bị phê phán vì lý do nó là một loại thuế lũy tiến.

Mục lục 1 So sánh với thuế doanh thu 1.1 Ví dụ 1.1.1 Không có thuế doanh thu 1.1.2 Trong kiểu thuế doanh thu kiểu Mỹ 1.1.3 Với VAT 1.1.4 Các hạn chế của ví dụ & VAT 2 VAT criticisms 3 VAT in the European Union 3.1 Rules on pricing within the EU 4 Value Added Tax in Denmark, Norway and Sweden (MOMS) 5 Value Added Tax in India 5.1 VAT - The A.P experience 6 Value Added Tax in Mexico 7 Value Added Tax in the United States 8 VAT Rates 8.1 EU countries 8.2 Non-EU countries 9 VAT registered 10 See also 11 Sources 11.1 MOMS 12 External links

[sửa] So sánh với thuế doanh thu

VAT khác với thuế trên doanh số bán hàng ở chỗ là VAT được áp dụng trên mọi lĩnh vực kinh doanh như là một phần của đơn giá của mỗi mặt hàng bán ra phải chịu thuế mà người ta đã thực hiện, nhưng ngược lại, người ta lại được hoàn lại VAT đối với các mặt hàng đã mua của mình, vì thế VAT được áp dụng đối phần giá trị thêm vào (gia tăng) cho sản phẩm tại mỗi công đoạn sản xuất.

Thuế doanh thu thông thường chỉ tính trên doanh số bán hàng cuối cùng cho người tiêu dùng: do có việc hoàn thuế nên VAT có cùng một hiệu ứng kinh thế tổng thể trên các đơn giá bán hàng cuối cùng. Khác biệt chính là người ta cần phải hạch toán bổ sung cho các công đoạn trung gian trong chuỗi cung ứng hàng hóa, dịch vụ. Bất lợi này của VAT được cân bằng bởi việc áp dụng cùng một mức thuế suất cho mỗi thành viên của chuỗi sản xuất, không phụ thuộc vào vị trí của họ trong chuỗi này cũng như vị trí của các khách hàng của họ, làm giảm các đòi hỏi cần có như kiểm tra và xác nhận địa vị của các khách hàng đó. Khi VAT còn có ít các miễn giảm, nếu có, chẳng hạn như với GST tại New Zealand, việc thanh toán VAT thậm chí còn đơn giản hơn.

[sửa] Ví dụ

Việc sản xuất và mua bán bất kỳ mặt hàng nào trong ví dụ chung này đều được gọi là mặt hàng X.

[sửa] Không có thuế doanh thu

• Người sản xuất mặt hàng X chi $1,00 để mua nguyên liệu và sử dụng nó để sản xuất ra mặt hàng này.
• Mặt hàng X được bán buôn cho người bán lẻ mặt hàng X với giá $1,20, tạo ra lợi nhuận $0,20 cho mình.
• Người bán lẻ mặt hàng X sau đó bán nó cho người tiêu thụ với giá $1,50, tạo ra lợi nhuận $0,30 cho mình.

[sửa] Trong kiểu thuế doanh thu kiểu Mỹ

Với 10% thuế suất trên doanh thu:

• Người sản xuất trả $1,00 để mua nguyên liệu, chứng nhận rằng nó không phải là mặt hàng tiêu dùng cuối cùng.
• Người sản xuất tính giá với người bán lẻ $1,20, cần kiểm tra là người bán lẻ này không phải là người tiêu dùng cuối cùng, tạo ra cùng một lợi nhuận cho mình là $0,20.
• Người bán lẻ tính giá cho người tiêu dùng $1,65 ($1,50 + 10% x 1,50) và nộp cho nhà nước $0,15, để lại cùng một lợi nhuận $0,30 cho chính mình.

Vì thế người tiêu dùng phải trả thêm 10% ($0,15), khi so sánh với hệ thống không có thuế, và nhà nước thu phần giá trị này trong hệ thống thuế của mình từ người bán lẻ. Những người bán lẻ không mất gì từ thuế, nhưng họ phải làm thêm công việc giấy tờ sao cho họ phải chuyển chính xác vào ngân khố nhà nước các khoản thuế trên doanh số họ đã bán ra. Các nhà cung cấp và sản xuất không bị ảnh hưởng bởi thuế, nhưng họ phải kiểm tra địa vị các khách hàng của họ. ljhlj;'k;'

[sửa] Với VAT

Với 10% thuế VAT:

• Người sản xuất trả $1,10 ($1 + 10%) cho việc mua nguyên liệu, và người bán nguyên liệu phải nộp cho ngân khố $0,10 này.
• Người sản xuất tính giá với người bán lẻ $1,32 ($1,20 + 10%) và nộp cho nhà nước $0,02 (phải nộp $0,12, được hoàn lại $0,10 nên tổng số thuế phải nộp còn lại $0,12 - $0,10), tạo ra lợi nhuận cho mình là $0,20.
• Người bán lẻ tính giá với người tiêu dùng $1,65 ($1,50 + 10%) và nộp cho nhà nước $0,03 (phải nộp $0,15, được hoàn lại $0,12), để lại lợi nhuận $0,30.

Vì thế người tiêu dùng cuối cùng trên thực tế phải trả thêm 10% ($0,15), khi so sánh với hệ thống không có thuế, và nhà nước thu khoản tiền này trong hệ thống thuế ($0,10+$0,02+$0,03). Việc kinh doanh không mất gì trực tiếp từ thuế, nhưng tất cả các công đoạn đều phải làm thêm công việc giấy tờ sao cho họ chuyển chính xác vào ngân khố số tiền còn lại sau khi đối trừ VAT (giữa VAT đầu ra và VAT đầu vào.

Lưu ý rằng trong mỗi trường hợp thì VAT phải trả đều bằng 10% đơn giá trước thuế.

Ưu thế của hệ thống VAT so với hệ thống thuế doanh thu là việc kinh doanh không thể che giấu việc tiêu thụ (chẳng hạn coi nó là phế liệu) bằng việc xác nhận mình không phải là người tiêu dùng.

[sửa] Các hạn chế của ví dụ & VAT

In the above example, we assumed that the same number of widgets were made and sold both before and after the introduction of the tax. This is not true in real life.

The fundamentals of supply and demand suggest that any tax raises the cost of transaction for someone, whether it is the seller or purchaser. In raising the cost, either the demand curve shifts leftward, or the supply curve shifts leftwards. The two are functionally equivalent. Consequently, the quantity of a good purchased, and/or the price for which it is sold, decrease.

This shift in supply and demand is not incorporated into the above example, for simplicity and because these effects are different for every type of good. The above example assumes the tax is non-distortionary.

A VAT, like as any other tax, distorts what would have happened without it. Because the price for someone rises, the quantity of goods traded decreases. Correspondingly, some people are worse off by more than the government is made better off by tax income . That is, more is lost due to supply and demand shifts than is gained in tax. This is known as a deadweight loss. The income lost by the economy is greater than the government's income; the tax is inefficient. The entire amount of the government's income (the tax revenue) may not be a deadweight drag, if the tax revenue is used for productive spending or has positive externalities - in other words, governments may do more than simply consume the tax income. While distortions occur, consumption taxes like VAT are often considered superior because they distort incentives to invest, save and work less than other types of taxation - in other words, a VAT discourages consumption rather than production.

In the above diagram,

Deadweight loss: the area of the triangle formed by the tax income box, the original supply curve, and the demand curve

Government's tax income: the grey area

Total consumer surplus after the shift: the green area

Total producer surplus after the shift: the yellow area

[sửa] VAT criticisms

The "Value added tax" has been criticized as the burden of it relies on personal end-consumers of products and is therefore, as any sales tax based on the consumption of essentials, a regressive tax (the poor pay more, in comparison, than the rich). French President Jacques Chirac has often pleaded for a reduction of European VAT concerning catering, in order to win favour from this sector.

Revenues from a value added tax are frequently lower than expected because they are difficult and costly to administer and collect. In many countries, however, where collection of personal income taxes and corporate profit taxes has been historically weak, VAT collection has been more successful than other types of taxes. VAT has become more important in many jurisdictions as tariff levels have fallen worldwide due to trade liberalisation, as VAT has essentially replaced lost tariff revenues. Whether the costs and distortions of value added taxes are lower than the economic inefficiencies and enforcement issues (e.g. smuggling) from high import tariffs is debated, but theory suggests value added taxes are far more efficient.

Due to the fact that exports are generally zero-rated (and VAT refunded or offset against other taxes), this is often where VAT fraud occurs. In sectors or countries where VAT fraud is prevalent, attempts by authorities to control fraud may have unintended consequences, and raise costs for honest companies. This problem is also true of other types of taxation, however.

Certain industries (small-scale services, for example) tend to have more VAT avoidance, particularly where cash transactions predominate, and VAT may be criticised for encouraging this. From the perspective of government, however, VAT may be preferable because it captures at least some of the value-added. For example, a carpenter may offer to provide services for cash (i.e. without a receipt, and without VAT) to a homeowner, who usually cannot claim input VAT back. The homeowner will hence bear lower costs and the carpenter may be able to avoid other taxes (profit or payroll taxes). The government, however, may still receive VAT for various other inputs - lumber, paint, gasoline, tools, etc. While the total tax receipts may be lower compared to full compliance, it may not be lower than under other feasible taxation systems.

[sửa] VAT in the European Union

A common VAT system is compulsory for member states of the European Union. The EU VAT system is imposed by a series of European Union directives, the most important of which is the Sixth VAT Directive (Directive 77/388/EC). Nevertheless, some member states have negotiated VAT exemption or variable rates for regions or territories. The Canary Islands, Ceuta and Melilla (Spain), Gibraltar (UK) and Åland Islands (Finland) are outside the scope of the EU system of VAT, while Madeira (Portugal) is allowed to levy variable rates.

Under the EU system of VAT, where a person carrying on an economic activity supplies goods and services to another person, and the value of the supplies passes financial limits, the supplier is required to register with the local taxation authorities and charge its customers, and account to the local taxation authority for, VAT (although the price may be inclusive of VAT, so VAT is included as part of the agreed price, or exclusive of VAT, so VAT is payable in addition to the agreed price).

VAT that is charged by a business and paid by its customers is known as output VAT (that is, VAT on its output supplies). VAT that is paid by a business to other businesses on the supplies that it receives is known as input VAT (that is, VAT on its input supplies). A business is generally able to recover input VAT to the extent that the input VAT is attributable to (that is, used to make) its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is required to account to the government, or, if there is an excess, by claiming a repayment from the government.

Different rates of VAT apply in different EU member states. The minimum standard rate of VAT throughout the EU is 15%, although reduced rates of VAT, as low as 5%, are applied in various states on various sorts of supply (for example, domestic fuel and power in the UK). The maximum rate in the EU is 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.

The 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%.

[sửa] Rules on pricing within the EU

• Where most of the trade is business-to-consumer, prices must include VAT.
• Where most of the trade is business-to-business, prices do not have to include VAT.

[sửa] Value Added Tax in Denmark, Norway and Sweden (MOMS)

MOMS (Danish: Merværdi Omsætnings Skat, Norwegian: merverdiavgift (abriviated MVA), Swedish: mervärdesskatt, earlier mervärdesomsättningsskatt) is a Danish, Norwegian and Swedish sales tax. MOMS is the Danish, Norwegian and Swedish term for VAT. Like other countries' sales and VAT taxes, MOMS is a regressive indirect tax.

In Denmark, VAT is only applied at one level, and is not split into two levels as in other countries (e.g. Germany), where VAT is split into VAT for foodstuffs and VAT for nonfood. The current percentage in Denmark is 25%. That makes Denmark one of the countries with the highest value added tax, alongside Norway, Sweden and Hungary.

In Norway, VAT is split into three levels: 25% is the general VAT, 13% for foods and restaurant take-out (food eaten in a restaurant has 25%), 8% for person transport, movie tickets, and hotel stays. Most printed matter is still free of VAT.

In Sweden, VAT is split into three levels: 25% for most things, 12% for foods and 6% for printed matter.

MOMS replaced OMS (Danish "Omsætningsafgift", Swedish "omsättningsskatt") in 1967, which was a tax applied exclusively for retailers.

Year	Tax level	OMS/MOMS
1962	9%	OMS
1967	10%	MOMS
1968	12,5%	MOMS
1970	15%	MOMS
1977	18%	MOMS
1978	20.25%	MOMS
1980	22%	MOMS
1992	25%	MOMS

[sửa] Value Added Tax in India

Tiêu bản:Section cleanup 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.

[sửa] 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 and 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 as Turnover 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 of 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 and 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 WalMart-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 state sales and in the case of products taxable at 12.5% seems to be another solution.

[sửa] Value Added Tax in Mexico

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 application 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.

[sửa] Value Added Tax in the United States

In the United States, the state of Michigan uses a form of VAT known as the "Single Business Tax" (SBT) as its form of general business taxation. It is the only state in the US to use a VAT. When it was adopted in 1975, it replaced seven business taxes, including a corporate income tax. Under current Michigan law, the SBT is scheduled to be completely phased-out by 2009.

[sửa] VAT Rates

[sửa] EU countries

Country	Rate		Abr.	Name
	Standard	Reduced
Áo	20%	12% or 10%	MWSt	Mehrwertsteuer
Bỉ	21%	12% or 6%	BTW TVA	Belasting over de toegevoegde waarde Taxe sur la Valeur Ajoutée
Cyprus	15%	5%	ΦΠΑ	Φόρος Προστιθεμένης Αξίας
Cộng hòa Séc	19%	5%	DPH	Daň z přidané hodnoty
Đan Mạch	25%		moms	Merværdiafgift
EST	18%	5%	km	käibemaks
FIN	22%	17% or 8%	ALV Moms	Arvonlisävero Mervärdesskatt
FRA	19.6%	5.5% or 2.1%	TVA	Taxe sur la Valeur Ajoutée
GER	16% (2007:19%)	7%	MWSt	Mehrwertsteuer
Hy Lạp	19%	8% or 4% (reduced by 30% to 13%, 6% and 3% on islands)	ΦΠΑ	Φόρος Προστιθεμένης Αξίας
HUN	20%	15% or 5%	ÁFA	általános forgalmi adó
IRL	21%	13.5% or 4.8%	CBL	Cáin Bhreisluacha
ITA	20%	10%, 6%, or 4%	IVA	Imposta sul Valore Aggiunto
LVA	18%	5%	PVN	Pievienotās vērtības nodoklis
LTU	18%	9% or 5%	PVM	Pridėtinės vertės mokestis
LUX	15%	12%, 9%, 6%, or 3%	TVA	Taxe sur la Valeur Ajoutée
MLT	18%	5%	TVM	Taxxa tal-Valur Miżjud
NLD	19%	6%	BTW	Belasting over de toegevoegde waarde
POL	22%	7% or 3%	PTU	Podatek od towarów i usług
PRT	21%	12% or 5%	IVA	Imposto sobre o Valor Acrescentado
SVK	19%		DPH	Daň z pridanej hodnoty
SVN	20%	8.5%	DDV	Davek na dodano vrednost
SPA	16%	7% or 4%	IVA	Impuesto sobre el valor añadido
SWE	25%	12% or 6%	Moms	Mervärdesskatt
GBR	17.5%	5% or 0%	VAT	Value Added Tax

[sửa] Non-EU countries

Country	Rate		Local name
	Standard	Reduced
Argentina	21%	10.5% or 0%	IVA = Impuesto al Valor Agregado
Australia	10%		GST = Goods and Services Tax
Bosna và Hercegovina	17%		PDV = porez na dodatu vrijednost
Bulgaria	20%		DDS = Данък Добавена Стойност
Canada	6% or 14%1	4.5%	GST = Goods and Services Tax, Taxe sur les produits et services
Chile	19%		IVA = Impuesto al Valor Agregado
Cộng hòa nhân dân Trung Hoa2	17%	6% or 3%
Croatia	22%	0%	PDV = Porez na dodanu vrijednost
Cộng hòa Dominican	6%	12% or 0%
ECU	12%		IVA = Impuesto al Valor Agregado
SLV	13%		IVA = Impuesto al Valor Agregado
GUY	16%	0%
ICL	24.5%	14%3	VSK = Virðisaukaskattur
Ấn Độ4	12.5%	4%, 1%, or 0%
Israel	15.5%5		Ma'am = מס ערך מוסף
Nhật	5%
Kazakhstan	15%
Lebanon	10%
MDA	20%	5%
MKD	18%	5%
MYS6	5%
MEX	15%	0%
NZL	12.5%		GST = Goods and Services Tax
NOR	25%	13% or 8%	MVA = Merverdiavgift (informally moms)
PRY	10%	5%	IVA = Impuesto al Valor Agregado
PER	19%		IGV = Impuesto General a la Ventas
Philippines	12%7
ROU	19%	9%	TVA = Taxă pe valoare adăugată
Nga	18%	10% or 0%	НДС = Налог на добавленную стоимость
SRB	18%	8% or 0%	PDV = Porez na dodatu vrednost
Singapore	5%		GST = Goods and Services Tax
ZAF	14%	7% or 4%
Nam Triều Tiên	10%
LKA	15%
Thụy Sỹ	7.6%	3.6% or 2.4%
Thái Lan	7%
Thổ Nhĩ Kỳ	18%	8% or 1%	KDV= Katma deger vergisi
UKR	20%	0%	ПДВ= Податок на додану вартість
VEN	16%	8%

Note 1: Some Canadian provinces collect 14% for harmonized sales tax, a combined federal/provincial VAT. In the rest, the federal GST is 6% and if the province charges sales tax it is separate and is not a VAT. No real "reduced rate" but rebates are generally available for new housing effectively reducing the tax to 4.5%

Note 2: These taxes do not apply in Hong Kong and Macau, which are financially independent as special administrative regions.

Note 3: In October 2006, the government announced that the reduced rate would be 7% from 1 March 2007. The reduced rate applies to most food, heating, hotel stays, printed matter, and (from 1 March 2007) food consumed in restaurants.

Note 4: VAT is not implemented in 2 of India's 28 states.

Note 5: The VAT in Israel is in the process of being gradually reduced. It was reduced from 18% to 17% on March 2004, to 16.5% on September 2005, and was set to its current rate on July 1, 2006. There are plans to further reduce it in the near future, but they depend on political changes in the Israeli parliment.

Note 6: In the 2005 Budget, the government announced that GST would be introduced in January 2007. Many details have not yet been confirmed but it has been stated that essential goods and small businesses would be exempted or zero rated. Rates have not yet been established.

Note 7: The President of the Philippines has the power to raise the tax to 12% after January 1, 2006. The tax was raised to 12% on February 1.

[sửa] VAT registered

VAT registered means registered for VAT purposes, i.e. entered into an official VAT payers register of a country. Both natural persons and legal entities can be VAT registered. Countries that use VAT have established different thresholds for remuneration derived by natural persons/legal entities during a calendar year (or a different period) by exceeding which the VAT registration is compulsory. Natural persons/legal entities that are VAT registered are obliged to calculate VAT on certain goods/services that they supply and pay VAT into particular state budget. VAT registered persons/entities are entitled to VAT deduction under legislatory regulations of particular country.

[sửa] See also

• List of tax rates around the world
• Gross price
• Jaffa Cake – Its non-VAT status was challenged in a UK court case to determine whether Jaffa Cake was a cake or a biscuit.
• Net price
• Revenue On-Line Service
• VAT 3
• Pretax
• Channel Islands VAT loophole – A loophole that enables companies to avoid paying VAT on low value products.
• Carousel VAT Fraud (Missing Trader Fraud)

• Progressive tax
• Regressive tax
• Income Tax
• FairTax
• Flat Tax
• NESARA
• Sales tax

[sửa] Sources

[sửa] MOMS

• Politikens Nudansk Leksikon 2002, ISBN 87-604-1578-9

[sửa] External links

• What is VAT?: General overview
• EUROPE: Dont' you mind the tax burden? - The optimal direct/indirect tax mix: The Irish experiment
• Irish VAT law
• European VAT rates by service type
• MySME.de - German VAT and business tax
• VAT/GST sales tax rates around the world
• Consolidated version of the Sixth VAT Directive (398k pdf)
• HM Revenue & Customs
• UK VAT Threshold Rates
• Experts stumped by leap in trade gap, Guardian, September 10, 2005, discusses "missing trader fraud" and "carousel fraud".
• Indian VAT
• What is the Single Business Tax? (Michigan Department of Treasury)