营业税改征增值税外文文献.docx

营业税改征增值税外文文献.docx

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营业税改征增值税外文文献

外文文献及译文

文献、资料题目：

ComparingtheValue-AddedTax

totheRetailSalesTax

文献、资料来源：

JournalofPublicEconomics

外文文献：

ComparingtheValue-AddedTaxtotheRetailSalesTax

ForRichardF.Dye,ThereseJ.McGuire

JournalofPublicEconomics

April2011

OverviewofVAT

Morethan130countriesuseVATasakeysourceofgovernmentrevenue.VATisageneral,broad-basedconsumptiontaxassessedonthevalueaddedtogoodsandservices.VATisgenerallyleviedonvalueaddedateverystageofproduction,withamechanismallowingthesellersacreditforthetaxtheyhavepaidontheirownpurchasesofgoodsandservices（inputtax）againstthetaxescollectedontheirsalesofgoodsandservice（outputtax）.Generally,VATis:

Ageneraltaxthatappliestoallcommercialactivitiesinvolvingtheproductionanddistributionofgoodsandtheprovisionofservices;Aconsumptiontaxultimatelybornebytheconsumer;Anindirecttaxleviedontheconsumeraspartofthepriceofgoodsorservices;Amultistagetaxvisibleateachstageoftheproductionanddistributionchain;andAfractionallycollectedtaxthatusesasystemofpartialpaymentswherebyasellerchargesVATonallofitssaleswithacorrespondingclaimofcreditforVATthatithasbeenchargedonallofitspurchases.

TherearethreemethodsofcalculatingVATliability:

thecredit-invoicemethod,thesubtractionmethod,andtheadditionmethod.Thiscolumndealswithonlythecredit-invoicemethod,whichisthemostwidelyused.Thecredit-invoicemethodhighlightstheVATdefiningfeature:

theuseofoutputtax（taxcollectedonsales）andinputtax（taxpaidonpurchases）.AtaxpayergenerallycomputesitsVATliabilityasthedifferencebetweentheVATchargedontaxablesalesandtheVATpaidontaxablepurchases.ThismethodrequirestheuseofaninvoicethatseparatelyliststheVATcomponentofalltaxablesales.Thesalesinvoiceforthesellerbecomesthepurchaseinvoiceofthebuyer.Thesalesinvoiceshowstheoutputtaxcollectedandthepurchaseinvoiceshowstheinputtaxpaid.Tosummarize,taxpayersusethecredit-invoicemethodtocalculatetheamountofVATtoberemittedtothetaxingauthoritiesinthefollowingmanner:

AggregatetheVATshowninthesalesinvoices（outputtax）;AggregatetheVATshowninthepurchaseinvoices（inputtax）;Subtracttheinputtaxfromtheoutputtaxandremitanybalancetothegovernment;andIntheeventtheinputtaxisgreaterthantheoutputtax.TheUnitedStatesistheonlymemberoftheOrganizationofEconomicCooperationandDevelopmentthatdoesnotlevyaVATonanationallevel;however,VAThasbecomewidelyrecognizedasanimportantoptioninfederaltaxreformdebates.

Indirecttaxessuchasvalueaddedtaxes（VAT）generateasubstantialpartoftaxrevenueinmanycountries.Infact,VATsystemsgenerateaquarteroftheworld’staxrevenue.Nearly130countriesnowhaveaVATsystem（withover70countrieshavingadoptedthesystemduringthelast10years）（KeenandMintz2004）.MorefocusoninternationallymobiletaxbaseshasdrawnattentiontodirectingmoreofthetaxburdentoindirecttaxessuchasconsumptiontaxesorVATsystems,andlesstoincometaxes,especiallycapitalincome（GordonandNielsen1997）.DuringtheharmonizationofEUtaxes,indirecttaxes,andVATsystemsreceivedmuchattention（Fehret

al.1995）.AgeneralVATlawcoveringallprivategoodsandservicescharacterizesthecurrentEUsystem,buttherearestillmanyexemptionsfromthisgeneralinstruction.SuchaVATsystemalsoexistsinNorwayasaconsequenceoftheNorwegianVATreformin2001.ThereformintroducedageneralVATlawonservices,butmanyexemptionsarestillspecified.

ThereareseveralargumentsinfavorofageneralanduniformVATsystem,comparedwithimperfect,nonuniform（andnongeneral）systems.Suchasystemmayimproveeconomicefficiencyandreduceadministrationcosts,rent-seekingandfraudactivitiesbyindustriesthatlobbyforlowerratesandzeroratings（KeenandSmith2006）.AgeneralanduniformVATsystemequalsauniformconsumertaxonallgoodsandservices.Suchasystemalsoimpliesthattheproducers’netVATrateonmaterialinputsequalszero,irrespectiveoftheratestructure.Thisisoptimalaccordingtotheproductionefficiencytheorem（DiamondandMirrlees1971a,1971b）.AVATsystemwithexemptionsviolatestheproductionefficiencytheorembecause

taxationofintermediateswilldifferbetweenindustries.Ontheotherhand,industriesthatarecoveredbytheVATsystembuthavelowerratesorzeroratingsontheirsalesarefavoredbecausetheycanwithdrawexpenditurestoVATonintermediatesatfullratesandonlylevyreducedorzeroratesontheirsales.

AgeneralanduniformVATsystemmayalsohavepositiveeffectsonthedistributionofwelfareamonghouseholds.Iftheinitialsituationischaracte