valued added tax 增值税 外文翻译学士学位论文.doc

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1、ValueaddedtaxFromWikipedia，thefreeencyclopediAbstractAvalueaddedtax(VAT)isaformofconsumptiontax．Itisataxonthe”valueadded”toaproductormaterial，fromanaccountingview,ateachstageofitsmanufactureordistribution．The”valueadded”toaproductbyabusinessisthesalepricechargedtoitscustomer，minusthecostofmater

2、ialsandothertaxableinputs．AVATislikeasalestaxinthatultimatelyonlytheendconsumeristaxed．Itdiffersfromthesalestaxinthat，withthelatter，thetaxiscollectedandremittedtothegovernmentonlyonce．atthepointofpurchasebytheendconsumer．WiththeVAT,collections，remittancestothegovernment，andcreditsfortaxesalread

3、ypaidoccureachtimeabusinessinthesupplychainpurchasesproductsfromanotherbusiness.Thereasonbusinessesenduppayingnotaxisthatatthetimetheyselltheproduct，theyreceiveacreditforallthetaxtheyhavepaidtosuppliers．Personalend-consumersofproductsandservicescannotrecoverVATonpurchases，butbusinessesareableto

4、recoverVAT(inputtax)ontheproductsandservicesthattheybuyinordertoproducefurthergoodsorservicesthatwillbesoldtoyetanotherbusinessinthesupplychainordirectlytoafinalconsumer．Inthisway,thetotaltaxleviedateachstageintheeconomicchainofsupplyisaconstantfractionofthevalueaddedbyabusinesstoitsproducts，an

5、dmostofthecostofcollectingthetaxisbornebybusiness，ratherthanbythestate．ValueAddedTaxeswereintroducedinpartbecausetheycreatestrongerincentivestocollectthanasalestaxdoes．Bothtypesofconsumptiontaxcreateanincentivebyendconsumerstoavoidorevadethetax．Butthesalestaxoffersthebuyeramechanismtoavoidoreva

6、dethetax--persuadethesellerthatheisnotreallyanendconsumer，andthereforethesellerisnotlegallyrequiredtocollectit．Theburdenofdeterminingwhetherthebuyer’Smotivationistoconsumeorre-sellisontheseller．butthesellerhasnodirecteconomicincentivetothesellertocollectit．TheVATapproachgivessellersadirectfinan

7、cialstakeincollectingthetax，andeliminatestheproblematicdecisionbytheselleraboutwhetherthebuyerisorisnotanendconsumer．ChapterIComparisonwithasalestaxValueaddedtax(VAT)avoidsthecascadeeffectofsalestaxbytaxingonlythevalueaddedateachs