valued added tax 增值税 —外文翻译_学位论文.doc

valued added tax 增值税 —外文翻译_学位论文.doc

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

2、ofmaterialsandothertaxableinputs.AVATislikeasalestaxinthatultimatelyonlytheendconsumeristaxed.Itdiffersfromthesalestaxinthat,withthelatter,thetaxiscollectedandremittedtothegovernmentonlyonce.atthepointofpurchasebytheendconsumer.WiththeVAT,collections,remittancestothegovernment,andcredits

3、fortaxesalreadypaidoccureachtimeabusinessinthesupplychainpurchasesproductsfromanotherbusiness.Thereasonbusinessesenduppayingnotaxisthatatthetimetheyselltheproduct,theyreceiveacreditforallthetaxtheyhavepaidtosuppliers.Personalend-consumersofproductsandservicescannotrecoverVATonpurchases,b

4、utbusinessesareabletorecoverVAT(inputtax)ontheproductsandservicesthattheybuyinordertoproducefurthergoodsorservicesthatwillbesoldtoyetanotherbusinessinthesupplychainordirectlytoafinalconsumer.Inthisway,thetotaltaxleviedateachstageintheeconomicchainofsupplyisaconstantfractionofthevalueadde

5、dbyabusinesstoitsproducts,andmostofthecostofcollectingthetaxisbornebybusiness,ratherthanbythestate.ValueAddedTaxeswereintroducedinpartbecausetheycreatestrongerincentivestocollectthanasalestaxdoes.Bothtypesofconsumptiontaxcreateanincentivebyendconsumerstoavoidorevadethetax.Butthesalestaxo

6、ffersthebuyeramechanismtoavoidorevadethetax--persuadethesellerthatheisnotreallyanendconsumer,andthereforethesellerisnotlegallyrequiredtocollectit.Theburdenofdeterminingwhetherthebuyer’Smotivationistoconsumeorre-sellisontheseller.butthesellerhasnodirecteconomicincentivetothesellertocollec

7、tit.TheVATapproachgivessellersadirectfinancialstakeincollectingthetax,andeliminatestheproblematicdecisionbytheselleraboutwhetherthebuyerisorisnotanendconsumer.ChapterIComparisonwithasalestaxValueaddedtax(VAT)avoidsthecascadeeffectofsalestaxbytaxingonlythevalueaddedateachs

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