比较增值税与零售税-毕业论文外文翻译

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1、山东建筑大学毕业论文外文文献及译文外文文献：　ComparingtheValue-AddedTaxtotheRetailSalesTaxForRichardF.Dye,ThereseJ.McGuireJournalofPublicEconomicsApril2011OverviewofVATMorethan130countriesuseVATasakeysourceofgovernmentrevenue.VATisageneral,broad-basedconsumptiontaxassessedonthevalueaddedtogoodsands

2、ervices.VATisgenerallyleviedonvalueaddedateverystageofproduction,withamechanismallowingthesellersacreditforthetaxtheyhavepaidontheirownpurchasesofgoodsandservices(inputtax)againstthetaxescollectedontheirsalesofgoodsandservice(outputtax).Generally,VATis:Ageneraltaxthatappliesto

3、allcommercialactivitiesinvolvingtheproductionanddistributionofgoodsandtheprovisionofservices;Aconsumptiontaxultimatelybornebytheconsumer;Anindirecttaxleviedontheconsumeraspartofthepriceofgoodsorservices;Amultistagetaxvisibleateachstageoftheproductionanddistributionchain;andAfr

4、actionallycollectedtaxthatusesasystemofpartialpaymentswherebyasellerchargesVATonallofitssaleswithacorrespondingclaimofcreditforVATthatithasbeenchargedonallofitspurchases.TherearethreemethodsofcalculatingVATliability:thecredit-invoicemethod,thesubtractionmethod,andtheadditionme

5、thod.Thiscolumndealswithonlythecredit-invoicemethod,whichisthemostwidelyused.Thecredit-invoicemethodhighlightstheVATdefiningfeature:theuseofoutputtax(taxcollectedonsales)andinputtax(taxpaidonpurchases).AtaxpayergenerallycomputesitsVATliabilityasthedifferencebetweentheVATcharge

6、dontaxablesalesandtheVATpaidontaxablepurchases.ThismethodrequirestheuseofaninvoicethatseparatelyliststheVATcomponentofalltaxablesales.Thesalesinvoiceforthesellerbecomesthepurchaseinvoiceofthebuyer.Thesalesinvoiceshowstheoutputtaxcollectedandthepurchaseinvoiceshowstheinputtaxpa

7、id.Tosummarize,taxpayersusethecredit-invoicemethodtocalculatetheamountofVATtoberemittedtothetaxingauthoritiesinthefollowingmanner:AggregatetheVATshowninthesalesinvoices(outputtax);AggregatetheVATshowninthepurchaseinvoices(inputtax);Subtracttheinputtaxfromtheoutputtaxandremitan

8、y-12-山东建筑大学毕业论文外文文献及译文balancetothegovernment;andIntheeventthe