比较增值税与零售税-ComparingtheValue-AddedTaxtotheRetailSalesTax

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1、外文文献：ComparingtheValue-AddedTaxtotheRetailSalesTaxForRichardF.Dye,ThereseJ.McGuireJournalofPublicEconomicsApril2011OverviewofVATMorethan130countriesuseVATasakeysourceofgovernmentrevenue.VATisageneral,broad-basedconsumptiontaxassessedonthevalueaddedtogoodsandservices.VATisgenerallyleviedonvalueadde

2、dateverystageofproduction,withamechanismallowingthesellersacreditforthetaxtheyhavepaidontheirownpurchasesofgoodsandservices(inputtax)againstthetaxescollectedontheirsalesofgoodsandservice(outputtax).Generally,VATis:Ageneraltaxthatappliestoallcommercialactivitiesinvolvingtheproductionanddistribution

3、ofgoodsandtheprovisionofservices;Aconsumptiontaxultimatelybornebytheconsumer;Anindirecttaxleviedontheconsumeraspartofthepriceofgoodsorservices;Amultistagetaxvisibleateachstageoftheproductionanddistributionchain;andAfractionallycollectedtaxthatusesasystemofpartialpaymentswherebyasellerchargesVATona

4、llofitssaleswithacorrespondingclaimofcreditforVATthatithasbeenchargedonallofitspurchases.TherearethreemethodsofcalculatingVATliability:thecredit-invoicemethod,thesubtractionmethod,andtheadditionmethod.Thiscolumndealswithonlythecredit-invoicemethod,whichisthemostwidelyused.Thecredit-invoicemethodhi

5、ghlightstheVATdefiningfeature:theuseofoutputtax(taxcollectedonsales)andinputtax(taxpaidonpurchases).AtaxpayergenerallycomputesitsVATliabilityasthedifferencebetweentheVATchargedontaxablesalesandtheVATpaidontaxablepurchases.ThismethodrequirestheuseofaninvoicethatseparatelyliststheVATcomponentofallta

6、xablesales.Thesalesinvoiceforthesellerbecomesthepurchaseinvoiceofthebuyer.Thesalesinvoiceshowstheoutputtaxcollectedandthepurchaseinvoiceshowstheinputtaxpaid.Tosummarize,taxpayersusethecredit-invoicemethodtocalculatetheamountofVATtoberemittedtothetaxingauthoritiesinthefollowingmanner:AggregatetheVA

7、Tshowninthesalesinvoices(outputtax);AggregatetheVATshowninthepurchaseinvoices(inputtax);Subtracttheinputtaxfromtheoutputtaxandremitanybalancetothegovernment;andIntheeventtheinputtaxisgreaterthantheoutputtax.TheUn