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1、我国目前的增值税征收范围不宜扩大（Thescopeofvalue-addedtaxshouldnotbeexpandedinourcountry）Thescopeofvalue-addedtaxshouldnotbeexpandedinourcountryChina'scurrentVATcollectionscopeshouldnotbeexpanded,2008-12-20,15:15:20Since1954,FrancehastakentheleadinimplementingVAT,andmorethan1
2、00countriesandregionshaveimposedthistaxintheworld.Becauseeachsovereignstateistoselecttheappropriatevalue-addedtaxsystemaccordingtotheirnationalconditions,includingthescopeoftheimplementationoftheVATonthesurface,therefore,countriesinthescopeofvatseemstobediffer
3、ent,butcarefulstudy,itisnotdifficulttofind,intherangeofvalue-addedtaxcollectionpracticesinthecountries,withsomeregularitywhat.Thispaperattemptstomakeasuggestionontheadjustmentofthescopeofvalue-addedtaxinChinabysumminguptheinternationalpracticeofthescopeofVATco
4、llection.AsummaryoftheinternationalpracticeofthescopeofVATcollection(1)fromthepracticeoflevyingVATintheworld,thescopeofVATcollectioniscloselyrelatedtotheeconomicandtaxmanagementlevelofacountryFromthecurrentworldthescopeofvalue-addedtax,therearethreetypes:nothi
5、ngmorethanalargerangeofvalue-addedtax,inthescopeofvalue-addedtaxandasmallrangeofvalue-addedtax,theformerisrepresentedbytheEuropeanUnion,thelevyscoperelatestoagriculture,industry,wholesale,retailandservicessuchasthenationaleconomyinthefields;insomeAsiancountrie
6、sastherepresentative,thelevyscopeincludingindustry,wholesaleandretail,manufacturingandcommoditycirculation;thelattertoAfricancountriesastherepresentative,thelevyscopeislimitedtothemanufacturingindustry.Theformationofsuchadistributionisbynomeansanaccidentalcoin
7、cidence,norasubjectivedecisionbythegovernment,butdeterminedbythelevelofeconomicdevelopmentandtheleveloftaxcollectionandmanagementofacountry.Specifically,acountry'seconomicdevelopmentlevelishigh,thecirculationofcommoditiesandservicesmoreactive,thehigherthelevel
8、oftaxmanagement,thescopeofVATisbigger(suchasEuropeancountries),otherwise,themorenarrow(suchasAfrica).Thereasonscanbeanalyzedfromthetwoaspectsofthepurposeofthevalue-addedtaxandthere
