增值税
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增值稅（value added tax，VAT）是一種銷售稅，屬累退稅，是基於商品或服務的增值而徵稅的一種間接稅，在澳大利亞、加拿大、紐西蘭、新加坡稱為商品及服務稅(Goods and Services Tax, GST)，在日本稱作消費稅。增值稅徵收通常包括生產、流通或消費過程中的各個環節，是基於增值額或價差為計稅依據的中性稅種，理論上包括農業各個產業領域（種植業、林業和畜牧業）、採礦業、製造業、建築業、交通和商業服務業等，或者按原材料採購、生產製造、批發、零售與消費各個環節。
增值稅是法國經濟學家Maurice Lauré於1954年所發明的，目前，法國政府有45%的收入來自增值稅。
增值稅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。
目录 |
[编辑] 增值稅和消費稅
增值稅和消費稅不同的地方是增值稅在每一個商業環節的增值部分來徵稅，而消費稅則在最終銷售予消費者的環節上才微稅。
[编辑] 例子
假設一件貨品被生產並出售。
[编辑] 沒有任何消費稅
- 生產商花費了$1.00購買原材料並生產了一件貨品。
- 生產商以$1.20把該貨品被出售給零售商，並獲利$0.20
- 零售商以$1.50把該貨品售予消費者，並獲利$0.30
[编辑] 美國式消費稅
假設當地徵收10%消費稅。
- 生產商花費了$1.00購買原材料，而它並非最終消費者。
- 生產商以$1.20把該貨品被出售給零售商，而它並非最終消費者，它能獲利$0.20
- 零售商以$1.65 ($1.50 + 10%)把該貨品售予消費者，同時繳交$0.15的稅款給政府，並獲利$0.30
所以最終的消費者需額外付出10%的消費稅給政府，而零售商則不會因消費稅而直接有損失，但他們需要負擔額外行政工作，而原材料供應商和生產商則不會受到影響，但他們需要核實他們的顧客是否最終消費者。
[编辑] 增值稅
假設某地徵收10%的商品及服務稅（一種增值稅）：
| 角色 | 原本標價 | 售價之商品及服務稅 | 最終售價 | 應付稅項金額 |
| 原材料供應商 | $50 | $5 | $55 | $5 |
| 生產商 | $150 | $15 | $165 | $15-$5=$10 |
| 零售商 | $250 | $25 | $275 | $25-$15=$10 |
| 商品及服務稅總額 | $25 |
- 原材料供應商向生產商售出原本標價$50的原材料，需要額外收取$5的商品及服務稅。原材料供應商收到的額外$5將會全數付給稅務部門。
- 生產商向零售商售出原本標價$150的貨品，需要額外收取$15的商品及服務稅。生產商收到的額外$15中，其中$5是補償之前付出的商品及服務稅，其餘$10將會付給稅務部門。
- 零售商向消費者售出原本標價$250的貨品，需要額外收取$25的商品及服務稅。零售商收到的額外$25中，其中$15是補償之前付出的商品及服務稅，其餘$10將會付給稅務部門。
- 稅務部門分別從原材料供應商、生產商及零售商收取$5、$10及$10，總數為$25，即是零售商貨品原本標價$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。
[编辑] 限制
在以上例子，我們假設了在徵稅前後被生產和出售的貨物的數量是相同，但在現實生活中並非如此。
基於供應和需求的原則，由於消費稅或是增值稅會提高成本，這會使需求曲線或供應曲線左傾。這在功能上是相同的。因此，購貨的數量和/或它的售價會被降低。
供應和需求的轉變並沒有包括在上述例子中，因為這效應對不同貨品有所不同，上述例子假設了這種稅是「不會扭曲的」。
由於對「某些人」的價格上升，所交易的商品數量會減少。相對地，有些人會被損害多於政府所能夠從稅收得到的，這主要因為供應和需求的變化，而又稱作重量損失(deadweight loss)。如果經濟體系所損失的以入大於政府所得到稅收，或政府花費多於「消耗」稅收，這就是一個無效率的稅。當扭曲出現時，消費費稅或是增值稅會被認為是優越的，因為它們扭曲了投資意欲，並使消費下降。
在一個徵稅的市場中的供應需求圖
在上圖，稅收帶來的三角型的面積、原來的供應曲線和需求曲線代表重量損失，而灰色區域則代要稅政稅收。
[编辑] 對增值稅的批評
對增值稅的批評主要在於其累退性質，稅收最終會轉駕到最後的消費者，尤其是當政府對日用品、糧食等徵稅時。相對來說，低收入人士所付出的增值稅在其收入中漸的比例比高收入人士為高，容易加深貧富懸殊。假設稅率為5%。一個每年收入$80,000的低收入人士，不用交薪俸稅，每年消費$70,000，便要額外繳交$3,500稅款；至於一個每年收入$100,000,000的高收入人士，一年消費$10,000,000，如果政府減薪俸稅5%，便可節省$5,000,000，同時要交$500,000增值稅，一年合共節省了$4,500,000。
此外，由於個人入息本身已要交稅，商業活動也要交利得稅，部分商品及服務也會有本身的稅項（如酒精、香煙、燃油、汽車等），再徵收增值稅是多重徵稅。
一般來說，最終政府所能收到的稅款會比預計為低，這是因為執行上會遇到困難，以及高昂的行政費。
由於一般不會對出口的商品和服務徵稅，這容易引致虛報等騙案，如果進口關稅低於增值稅，也可能出現出口再進口的避稅方法。
對於小型企業，為免增加成本，部分政府或會對之免稅，但這卻造成不公平現象。
[编辑] 中华人民共和国的增值税
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）。
[编辑] 歐盟的增值稅
所有歐盟的成員國必須徵收增值稅。然而，部分成員國有部分免稅地區，例如西班牙的加那利群島(Canary Islands)、休達(Ceuta)、梅利利亞(Melilla)，英國的直布羅陀(Gibraltar)，芬蘭的奧蘭群島(Åland Islands)等，而葡萄牙的馬德拉(Madeira)則徵收一個相當低的增值稅率。
在歐盟的稅制中，當一個人進一項經濟活動，供應商品及服務給另外一人，而供應的價值超過免稅額，他就需要登記並向他的顧客徵稅。（增值稅可以包括在雙方所同意的價格的一部分；或在雙方同意的價格以外再加上。）
由一間商業機構收取但由顧客付出的增值稅被稱為輸出增值稅(Output VAT)，至於由另一間商業機構付出給供應商的被稱為輸入增值稅(Input VAT)。如果該商業機構把被徵收輸入增值稅的原料來生產需付輸出增值稅的商品，它便可獲得退稅。
在歐盟國家，增值稅率不盡相同，最低的標準稅率是15%，然而部分國家的部分商品（如家用燃料和電力）則可低至5%。至於歐盟國家最高的稅率是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.
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%.
[编辑] 標價方法的規定
- 當交易是商業對顧客時，標價必須含稅。
- 當交易是商業對商業時，標價不必含稅。
[编辑] 印度的增值稅
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 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 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
[编辑] 墨西哥的增值稅
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.
[编辑] 美國的增值稅
在美國的密歇根州徵收一種稱為單一商業稅(Single Business Tax, SBT)的增值稅，這是美國唯一使用增值稅的州份。當地由1975年開徵此稅，並連同企業收入稅(Corporate Income Tax, CIT)。跟據當地法例，單一商業稅會在2009年前全面廢除。
[编辑] 世界各地的增值稅率
[编辑] 歐盟國家
| 國家 | 稅率 | |
|---|---|---|
| 標準稅率 | 扣減 | |
 奥地利 |
20% | 12% or 10% |
 比利时 |
21% | 12% or 6% |
 塞浦路斯 |
15% | 5% |
 捷克 |
19% | 5% |
 丹麦 |
25% | |
 爱沙尼亚 |
18% | 5% |
 芬兰 |
22% | 17% or 8% |
 法国 |
19.6% | 5.5% or 2.1% |
 德国 |
16% (2007:19%) | 7% |
 希臘 |
19% | 8% or 4% (扣減30%至13%，在島嶼6%至3%) |
 匈牙利 |
20% | 15% or 5% |
 爱尔兰 |
21% | 13.5% or 4.8% |
 意大利 |
20% | 10%, 6%, or 4% |
 拉脫維亞 |
18% | 5% |
 立陶宛 |
18% | 9% or 5% |
 卢森堡 |
15% | 12%, 9%, 6%, or 3% |
 马耳他 |
18% | 5% |
 荷兰 |
19% | 6% |
 葡萄牙 |
21% | 12% or 5% |
 波兰 |
22% | 7% or 3% |
 斯洛伐克 |
19% | |
 斯洛文尼亚 |
20% | 8.5% |
 西班牙 |
16% | 7% or 4% |
 瑞典 |
25% | 12% or 6% |
 英国 |
17.5% | 5% or 0% |
[编辑] 非歐盟國家或地區
| 國家或地區 | 稅率 | 當地對本稅的稱呼 | |
|---|---|---|---|
| 標準稅率 | 扣減 | ||
 阿根廷 |
21% | 10.5% or 0% | IVA = Impuesto al Valor Agregado |
 澳大利亚 |
10% | GST = Goods and Service Tax | |
 波斯尼亚和黑塞哥维那 |
17% | PDV = porez na dodatu vrijednost | |
 保加利亞 |
20% | DDS = Данък Добавена Стойност | |
 加拿大 |
6% or 14%1 | 4.5% | GST = Goods and Service Tax, Taxe sur les produits et services |
 智利 |
19% | IVA = Impuesto al Valor Agregado | |
 中国2 |
17% | 6% or 3% | |
 克罗地亚 |
22% | 0% | PDV = Porez na dodanu vrijednost |
 多米尼克 |
6% | 12% or 0% | |
 厄瓜多尔 |
12% | IVA = Impuesto al Valor Agregado | |
 薩爾瓦多 |
13% | IVA = Impuesto al Valor Agregado | |
 冰岛 |
24.5% | 14% | |
 印度3 |
12.5% | 4%, 1%, or 0% | |
 以色列 |
15.5%6 | Ma'am = מס ערך מוסף | |
 日本 |
5% | 消費税(Comsumption Tax) | |
 哈萨克斯坦 |
15% | ||
 黎巴嫩 |
10% | ||
 馬其頓 |
18% | 5% | |
 马来西亚4 |
5% | ||
 墨西哥 |
15% | 0% | |
 新西兰 |
12.5% | GST = Goods and Service Tax | |
 挪威 |
25% | 13% or 8% | MVA = Merverdiavgift (informally moms) |
 巴拉圭 |
10% | 5% | IVA = Impuesto al Valor Agregado |
 秘魯 |
19% | IGV = Impuesto General a la Ventas | |
 菲律宾 |
12%5 | ||
 羅馬尼亞 |
19% | 9% | TVA = Taxă pe valoare adăugată |
 俄罗斯 |
18% | 10% or 0% | НДС = Налог на добавленную стоимость |
 塞爾維亞 |
18% | 8% or 0% | PDV = Porez na dodatu vrednost |
 新加坡 |
5% | GST = Goods and Service Tax | |
 南非 |
14% | 7% or 4% | |
 韩国 |
10% | 付加价値税 | |
 斯里蘭卡 |
15% | ||
 瑞士 |
7.6% | 3.6% or 2.4% | |
 泰國 |
7% | ||
 土耳其 |
18% | 8% or 1% | KDV= Katma deger vergisi |
 乌克兰 |
20% | 0% | ПДВ= Податок на додану вартість |
 委內瑞拉 |
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 3: 在其中兩個邦不徵此稅。
Note 4: 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 5: 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.
Note 6: The VAT in Israel is in the process of being gradually reduced. It was reduced from 18% to 17% on March 2004年, to 16.5% on September 2005年, and was set to its current rate on July 1, 2006年. There are plans to further reduce it in the near future, but they depend on political changes in the Israeli parliment.
