外國(guó)稅制 課件匯 劉曉鳳 第6-11章 外國(guó)增值稅制-外國(guó)稅收征收管理體制

第六章外國(guó)增值稅制學(xué)習(xí)目標(biāo)：通過本章的學(xué)習(xí)，學(xué)生應(yīng)掌握以下內(nèi)容：增值稅產(chǎn)生的背景與發(fā)展趨勢(shì)增值稅課稅制度的內(nèi)容發(fā)達(dá)國(guó)家的增值稅制度發(fā)展中國(guó)家的增值稅制度中東歐國(guó)家的增值稅制度增值稅制度的國(guó)際經(jīng)驗(yàn)與改革趨勢(shì)第六章外國(guó)增值稅制第一節(jié)增值稅概述增值稅的產(chǎn)生與發(fā)展增值稅的類型增值稅的實(shí)施范圍增值稅的制度設(shè)計(jì)增值稅的征管方法增值稅與其他商品勞務(wù)稅的配合模式第一節(jié)增值稅概述一、增值稅的產(chǎn)生與發(fā)展增值稅（VAT或GST)是以商品或勞務(wù)的增值額為課稅對(duì)象所征收的稅。所謂增值額，可從兩方面來(lái)理解：就某一廠商而言，增值額是指該廠商的商品銷售額或經(jīng)營(yíng)收入額扣除規(guī)定的非增值項(xiàng)目（相當(dāng)于物化勞務(wù)的價(jià)值）后的余額。就商品生產(chǎn)流轉(zhuǎn)的全過程而言，一種商品從生產(chǎn)到流通的各個(gè)流轉(zhuǎn)環(huán)節(jié)的增值之和，相當(dāng)于該種商品進(jìn)入消費(fèi)時(shí)的最后銷售總值即零售價(jià)格。一、增值稅的產(chǎn)生與發(fā)展增值稅的概念最早由美國(guó)耶魯大學(xué)的亞當(dāng)斯（T.Adams）提出1948年，法國(guó)為了克服全額流轉(zhuǎn)稅對(duì)中間產(chǎn)品重疊征稅而嚴(yán)重影響專業(yè)化分工協(xié)作發(fā)展的問題，把制造階段的商品稅全額征稅改為對(duì)增值額的征稅。1954年，法國(guó)又將增值稅擴(kuò)展到批發(fā)階段，并采取了消費(fèi)型增值稅，取得成功。

20世紀(jì)60年代末，世界開征增值稅的國(guó)家不足10個(gè)，目前已經(jīng)有超過140個(gè)國(guó)家和地區(qū)開征了增值稅;在OECD的30個(gè)成員國(guó)中，除美國(guó)以外，有29個(gè)成員國(guó)都開征了增值稅，增值稅收入占稅收收入總額的比重接近1/5。二、增值稅的類型（一）生產(chǎn)型增值稅（二）收入型增值稅（三）消費(fèi)型增值稅（一）生產(chǎn)型增值稅生產(chǎn)型增值稅是以銷售收入減去原材料、輔助材料、燃料、動(dòng)力等投入的中間性產(chǎn)品價(jià)值，即法定非增值性項(xiàng)目后的余額為課稅增值額。其計(jì)稅基數(shù)是按照國(guó)民生產(chǎn)總值的口徑計(jì)算，即每一流轉(zhuǎn)環(huán)節(jié)，每一廠商，都以其商品與勞務(wù)的銷售收入額減去其用于生產(chǎn)的購(gòu)入中間性產(chǎn)品及勞務(wù)支出的數(shù)額作為增值額，相當(dāng)于工資、租金、利息、利潤(rùn)、折舊之和。廠房、機(jī)器、設(shè)備等資本品的折舊額不予減除。從國(guó)民經(jīng)濟(jì)總體來(lái)看，由于這種計(jì)稅基數(shù)相當(dāng)于國(guó)民生產(chǎn)總值（GNP），故稱之為生產(chǎn)型增值稅。(Haiti)（二）收入型增值稅收入型增值稅是以銷售收入減除原材料、輔助材料、燃料、動(dòng)力等投入生產(chǎn)的中間性產(chǎn)品價(jià)值和資本品折舊后的余額為課稅增值額。其計(jì)稅基數(shù)是按照國(guó)民生產(chǎn)凈值的口徑計(jì)算。即每一流轉(zhuǎn)環(huán)節(jié)、每一廠商，都以其商品與勞務(wù)的銷售收入額減去其用于生產(chǎn)的購(gòu)入中間性產(chǎn)品和勞務(wù)支出以及資本品的折舊的數(shù)額，相當(dāng)于工資、租金、利息、利潤(rùn)之和。從國(guó)民經(jīng)濟(jì)總體來(lái)看，由于這種計(jì)稅基數(shù)相當(dāng)于國(guó)民收入部分，故稱之為收入型增值稅。(Morocco)（三）消費(fèi)型增值稅消費(fèi)型增值稅是以銷售收入減除投入生產(chǎn)的中間性產(chǎn)品價(jià)值和同期購(gòu)入的固定資產(chǎn)全部?jī)r(jià)值后的余額為課稅增值額。其計(jì)稅基數(shù)是在生產(chǎn)型增值稅課稅基數(shù)的基礎(chǔ)上，再扣除同期購(gòu)入的資本品價(jià)值。從國(guó)民經(jīng)濟(jì)的整體來(lái)看，這種計(jì)稅基數(shù)只包括全部消費(fèi)品的價(jià)值，不包括原材料、固定資產(chǎn)等一切資本品的價(jià)值，故稱之為消費(fèi)型增值稅。(Monaco)增值稅類型的比較三種類型增值稅的主要區(qū)別:第一，三者的稅基大小不同。生產(chǎn)型增值稅的稅基最大，收入型增值稅次之，消費(fèi)型增值稅最小。因此，從取得收入的角度看，在稅率相同的條件下，生產(chǎn)型增值稅取得的收入最多，收入型增值稅次之，消費(fèi)型增值稅最少。而從鼓勵(lì)投資的角度看，消費(fèi)型增值稅的效果最優(yōu)，收入型增值稅次之，生產(chǎn)型增值稅最差。第二，三者對(duì)于購(gòu)入資本性固定資產(chǎn)在計(jì)算增值額時(shí)是否扣除以及如何扣除的處理原則不同。生產(chǎn)型增值稅不予扣除，收入型增值稅按使用年限分期扣除，消費(fèi)型增值稅則實(shí)行當(dāng)期一次扣除。從世界各國(guó)增值稅的實(shí)踐看，大多數(shù)國(guó)家普遍采用的是收入型增值稅和消費(fèi)型增值稅，而采用生產(chǎn)型增值稅的國(guó)家極少。三、增值稅的實(shí)施范圍增值稅的征收范圍可從兩方面考察一是從國(guó)民經(jīng)濟(jì)的各個(gè)生產(chǎn)部門看，增值稅的課稅范圍一般包括采礦業(yè)、制造業(yè)、建筑業(yè)、能源交通業(yè)、商業(yè)以及勞動(dòng)服務(wù)等行業(yè)，有些國(guó)家也包括農(nóng)林牧業(yè)。二是從商品的原材料采購(gòu)、產(chǎn)制、批發(fā)和零售等流轉(zhuǎn)環(huán)節(jié)看，增值稅和一般銷售稅一樣，一般實(shí)行多環(huán)節(jié)課稅。

如果不考慮世界各國(guó)增值稅在對(duì)待農(nóng)業(yè)或農(nóng)民納稅人政策上的差別，僅從增值稅征稅對(duì)象范圍這個(gè)角度看，增值稅的征稅范圍大體可以概括為制造業(yè)增值稅、零售前增值稅和全面型增值稅三種情況。

（一）制造業(yè)增值稅增值稅的征稅范圍僅覆蓋全部制造業(yè)產(chǎn)品以及工程承包行業(yè)和進(jìn)口產(chǎn)品。制造業(yè)全面實(shí)行增值稅，基本上解決了傳統(tǒng)流轉(zhuǎn)稅對(duì)企業(yè)組織形態(tài)的扭曲，提高了經(jīng)濟(jì)效率，有利于財(cái)政收入的穩(wěn)定增長(zhǎng)。但是，由于這種類型的增值稅將批發(fā)和零售排除在增值稅體系之外，覆蓋范圍較窄，使得與增值稅制度相配套的統(tǒng)一發(fā)票制度難以建立，增值稅的抵扣要依據(jù)帳簿記錄，增值稅納稅人之間交叉審計(jì)的自動(dòng)控制機(jī)制不能從真正形成(Mongolia)（二）零售前增值稅增值稅的征稅范圍包括制造業(yè)、批發(fā)和進(jìn)口，但不包括零售。實(shí)際上，零售前增值稅仍不是規(guī)范的增值稅，同樣存在制造業(yè)增值稅所具有的缺點(diǎn)，只是在程度上有所減輕。在一些經(jīng)濟(jì)相對(duì)落后，稅務(wù)管理水平低，同時(shí)尚不具備條件實(shí)行全面型增值稅的國(guó)家，可以通過逐步擴(kuò)大增值稅的征稅范圍，從制造業(yè)增值稅擴(kuò)大到零售前增值稅，再積累經(jīng)驗(yàn)，最終實(shí)現(xiàn)全面型增值稅，這種過程是有價(jià)值的。Mauritanian

（三）全面型增值稅增值稅的征稅范圍覆蓋農(nóng)業(yè)、工業(yè)、批發(fā)、零售、服務(wù)等所有交易領(lǐng)域。增值稅的普遍推行,為實(shí)施憑發(fā)票進(jìn)行投入品稅收抵扣制度創(chuàng)造了條件,有利于增值稅交叉審計(jì)、控制偷漏稅機(jī)制的形成。全面型增值稅對(duì)客觀環(huán)境的要求較高。比如經(jīng)濟(jì)發(fā)達(dá)，生產(chǎn)的社會(huì)化、商品化、市場(chǎng)化程度較高等。UK

四、增值稅的制度設(shè)計(jì)（一）增值稅的納稅人1、一般規(guī)定。世界各國(guó)增值稅納稅人有兩種類型：（1）以企業(yè)主為基礎(chǔ)確定增值稅的納稅人在許多國(guó)家，除政府通過稅法特案規(guī)定免征增值的交易項(xiàng)目外，企業(yè)主從事任何銷售商品和提供勞務(wù)的活動(dòng)，從事進(jìn)口活動(dòng)者，都要繳納增值稅。

（2）與課稅對(duì)象相結(jié)合確定增值稅的納稅人在增值稅課稅范圍較窄，未能全面實(shí)施增值稅的國(guó)家，由于增值稅的課稅未能涉及全部交易領(lǐng)域，因而只能采取列舉與征稅對(duì)象范圍相結(jié)合的定義方法，以那些屬于列舉征收增值稅的交易活動(dòng)和勞務(wù)活動(dòng)的當(dāng)事人為納稅人（IvoryCoast）。

（一）增值稅的納稅人2、特殊規(guī)定（1）對(duì)小企業(yè)主納稅義務(wù)的規(guī)定（2）對(duì)政府及所屬機(jī)構(gòu)納稅義務(wù)的規(guī)定（3）對(duì)農(nóng)民增值稅納稅義務(wù)的規(guī)定（1）對(duì)小企業(yè)主納稅義務(wù)的規(guī)定第一種辦法，對(duì)流轉(zhuǎn)額低于某一數(shù)量的潛在納稅人實(shí)行免稅。歐盟各國(guó)普遍做法。優(yōu)點(diǎn)：減輕了稅務(wù)部門的管理負(fù)擔(dān)。缺點(diǎn)：較大企業(yè)會(huì)產(chǎn)生一種被歧視的感覺，這種感覺會(huì)影響企業(yè)自覺納稅的積極性，并有通過各種籌劃，低報(bào)營(yíng)業(yè)額的可能性。如果企業(yè)主享受免稅條款，就失去了抵扣增值稅和要求取得記載詳細(xì)資料發(fā)票的權(quán)利。因此，為了解決這些問題，有此國(guó)家規(guī)定對(duì)小企業(yè)主免稅的同時(shí)，允許小企業(yè)放棄免稅待遇，如德國(guó)、丹麥、希臘、葡萄牙、盧森堡、土耳其等國(guó)。（1）對(duì)小企業(yè)主納稅義務(wù)的規(guī)定第二種辦法，使用多檔稅率對(duì)某些小企業(yè)實(shí)行優(yōu)惠(SouthKorea、Turkmenistan)這種辦法的優(yōu)點(diǎn)是簡(jiǎn)便易行，使小企業(yè)得到更多的優(yōu)惠，降低征稅成本。但缺點(diǎn)在于這種辦法會(huì)使稅收收入減少，如果小企業(yè)數(shù)額過多，稅收損失的數(shù)額會(huì)相當(dāng)大。（1）對(duì)小企業(yè)主納稅義務(wù)的規(guī)定第三種辦法，對(duì)免稅小企業(yè)的供貨按高于正常的稅率征稅(Belgium、Kazakhstan)根據(jù)這一制度，為小企業(yè)提供貨物的供貨商必須向小企業(yè)收取一筆相當(dāng)于對(duì)他的銷售貨物應(yīng)征稅的稅金（比利時(shí)稱之為“平衡稅”），并將這筆稅款上繳國(guó)庫(kù)。小企業(yè)可以對(duì)他們購(gòu)買的某些投資性貨物所支付的增值稅予以退稅。優(yōu)點(diǎn)：避免了稅款的減少，又減少了小型零售商直接納稅的麻煩，在技術(shù)上有一定的可操作性。缺點(diǎn)：適用的范圍有限。第四種辦法，估定征收(Argentina,Madagascar)稅務(wù)局對(duì)小企業(yè)主的銷售額進(jìn)行估算（2）對(duì)政府及所屬機(jī)構(gòu)納稅義務(wù)的規(guī)定1)根據(jù)政府經(jīng)活動(dòng)性質(zhì)予以不同處理（Italy、BalticStates）

政府從事執(zhí)行政府職能的經(jīng)濟(jì)活動(dòng)時(shí)，不被視為納稅人。

政府從事商業(yè)性質(zhì)的活動(dòng)時(shí)，被視為納稅人。

2)政府及其所屬機(jī)構(gòu)一律當(dāng)作非納稅人（Ireland）政府及其所屬機(jī)構(gòu)都不是納稅人，因而他們所提供的商品和勞務(wù)都沒有繳納增值稅的義務(wù)。

（3）對(duì)農(nóng)民增值稅納稅義務(wù)的規(guī)定

①加價(jià)補(bǔ)償法這是歐盟國(guó)家普遍采取的一種方法。農(nóng)民既不用進(jìn)行增值稅納稅登記，也不用開銷售發(fā)票，可把在購(gòu)買農(nóng)業(yè)投入物時(shí)所支付的增值稅稅款通過在銷售農(nóng)產(chǎn)品時(shí)向消費(fèi)者收取一個(gè)加價(jià)比例得到補(bǔ)償。這個(gè)加價(jià)比例是統(tǒng)一的，適用于所有農(nóng)民，該加價(jià)可作為農(nóng)產(chǎn)品購(gòu)買者的進(jìn)項(xiàng)增值稅，從銷項(xiàng)增值稅中扣除。

這種方法的優(yōu)點(diǎn)是簡(jiǎn)化了農(nóng)民繳納增值稅的難題，但也帶來(lái)一些其他問題。采取統(tǒng)一的加價(jià)補(bǔ)償率不能對(duì)所有的農(nóng)民都做到精確的補(bǔ)償，因?yàn)樵鲋刀惗愗?fù)往往會(huì)因不同的農(nóng)業(yè)項(xiàng)目及不同的地區(qū)而存在差異，實(shí)行統(tǒng)一的加價(jià)補(bǔ)償辦法難以真正實(shí)現(xiàn)稅收的公平。由于加價(jià)補(bǔ)償率本身并不是增值稅稅率，但可以作為農(nóng)產(chǎn)品購(gòu)買者的進(jìn)項(xiàng)增值稅予以抵扣，這容易造成概念上的混亂。（3）對(duì)農(nóng)民增值稅納稅義務(wù)的規(guī)定②免稅法大多數(shù)拉美國(guó)家把農(nóng)民的銷售排除在納稅范圍之外，或?qū)κ状武N售的未加工農(nóng)產(chǎn)品免稅。③特別稅率法有些國(guó)家對(duì)農(nóng)業(yè)企業(yè)征收增值稅，但有各種特殊規(guī)定，不僅制定特別稅率，而且在記帳方法、申報(bào)期等方面也予以特別規(guī)定。采用這種辦法的國(guó)家有：挪威、土耳其、盧森堡、德國(guó)等。

（3）對(duì)農(nóng)民增值稅納稅義務(wù)的規(guī)定由于農(nóng)業(yè)的復(fù)雜性，對(duì)農(nóng)民征收增值稅的國(guó)家往往同時(shí)采用二至三種方法，以適用農(nóng)業(yè)的各種具體情況。各國(guó)稅法通常還允許農(nóng)業(yè)納稅人選擇于自己有利的征收方式。比如，奧地利、盧森堡、荷蘭、愛爾蘭、意大利和法國(guó)等都明確規(guī)定，納稅人可以放棄特殊待遇而選擇按一般方式繳納增值稅。四、增值稅的制度設(shè)計(jì)

（二）增值稅稅率的選擇1、增值稅稅率的類型（1）單一稅率增值稅只有一個(gè)比例稅率，不管征稅對(duì)象是什么，也無(wú)論在哪個(gè)環(huán)節(jié)納稅，一律按一個(gè)稅率征稅。實(shí)行單一稅率的國(guó)家主要有丹麥、厄瓜多爾、智利、巴拿馬、危地馬拉等國(guó)。（2）復(fù)式稅率增值稅稅率由兩個(gè)以上構(gòu)成，一般包括基本稅率、高稅率和低稅率。

英國(guó)增值稅稅率基本稅率20%mostgoodsandservices低稅率5%domesticfuelandpowerinstallingenergy-savingmaterialssanitaryhygieneproductschildren'scarseats零稅率0%food-butnotmealsinrestaurantsorhottakeawaysbooksandnewspaperschildren'sclothesandshoespublictransport荷蘭增值稅稅率基本稅率21%mostgoodsandservices低稅率6%foodstuffs,books,pharmaceuticals,medical,passengertransport,admissiontoculturalandamusementevents,hotels,accommodation零稅率0%出口商品和勞務(wù)、運(yùn)洋運(yùn)輸船只和飛機(jī)、交給中央銀行的黃金挪威增值稅稅率基本稅率25%一般商品或服務(wù)低稅率15%食品10%提供客運(yùn)服務(wù)、出租房屋、旅游代理、廣播、電影售票等服務(wù)零稅率0%出口商品或服務(wù)、報(bào)紙、書和報(bào)刊等（二）增值稅稅率的選擇2、增值稅免稅與零稅率的比較（1）免稅對(duì)企業(yè)主從事某些特定的生產(chǎn)經(jīng)營(yíng)活動(dòng)所獲得的銷售收入或報(bào)酬，及對(duì)某些進(jìn)口行為不征增值稅，該企業(yè)主為生產(chǎn)經(jīng)營(yíng)免稅項(xiàng)目而購(gòu)進(jìn)的商品、勞務(wù)的已納增值稅也不準(zhǔn)予抵扣。免稅的設(shè)計(jì)，主要是出于三點(diǎn)考慮某些商品和勞務(wù)是應(yīng)予以支持鼓勵(lì)，應(yīng)獲得免稅；免稅項(xiàng)目能起到改善增值稅累退性的作用；有些商品和勞務(wù)征稅困難，從管理的角度看應(yīng)對(duì)其免稅。

各國(guó)增值稅中免稅項(xiàng)目的類型：

①采用列舉法。在稅法中一一列舉予以免稅的項(xiàng)目。荷蘭、西班牙、匈牙利、加拿大、印度尼西亞、菲律賓、韓國(guó)等大多數(shù)國(guó)家和地區(qū)都采用這一方法。各國(guó)列舉的免稅項(xiàng)目主要有不動(dòng)產(chǎn)、企業(yè)轉(zhuǎn)讓、金融交易、通訊與運(yùn)輸?shù)?。②按營(yíng)業(yè)額確定免稅界限。在稅法中規(guī)定一個(gè)限額，對(duì)未超過該限額的納稅人一律免稅，而對(duì)達(dá)到或超過限額的納稅人，則全額征稅。實(shí)際是規(guī)定了起征點(diǎn)。③以業(yè)務(wù)范圍確定免稅項(xiàng)目。采用這種辦法的主要是土耳其。土耳其稅法規(guī)定，適用免稅的交易是供應(yīng)用于文化、體育、教育、娛樂、科學(xué)、社會(huì)和軍事的商品與勞務(wù)，及某些其他免稅品。歐盟批準(zhǔn)的免稅項(xiàng)目十分有限，主要包括出口、郵政服務(wù)、教育衛(wèi)生事業(yè)及與教育衛(wèi)生事業(yè)有關(guān)的產(chǎn)品、慈善事業(yè)、文化事業(yè)、賭博、土地提供、金融服務(wù)以及不動(dòng)產(chǎn)租賃等。（2）零稅率

提供的商品和勞務(wù)不再含增值稅。對(duì)企業(yè)主免征增值稅并且允許抵扣進(jìn)項(xiàng)稅額。零稅率是增值稅的一大特色，世界上第一個(gè)使用零稅率的國(guó)家是荷蘭。3、增值稅稅率設(shè)計(jì)的基本經(jīng)驗(yàn)（1）稅率要少實(shí)行單一稅率、對(duì)出口商品和勞務(wù)實(shí)行零稅率，同時(shí)限制免稅項(xiàng)目，這種觀點(diǎn)和做法在增值稅實(shí)施較成功國(guó)家占絕對(duì)主流。

（2）基本稅率要適度基本稅率的確定既要考慮國(guó)家財(cái)政的需要，也要考慮消費(fèi)者的負(fù)擔(dān)能力。

（3）高稅率和低稅率的設(shè)置應(yīng)盡量放在商品銷售的最后階段，即最終進(jìn)入消費(fèi)的階段。（三）增值稅的計(jì)稅依據(jù)

1、視同銷售行為2、折扣的稅務(wù)處理3、以舊換新的稅務(wù)處理4、舊貨的稅務(wù)處理1、視同銷售行為視同銷售一般包括納稅人自我供應(yīng)和私人使用兩種情況。

各國(guó)稅法一般都明確規(guī)定，商品的自我供應(yīng)應(yīng)該征稅。貨物，計(jì)稅依據(jù)是同樣貨物的市場(chǎng)購(gòu)買價(jià)格，如無(wú)可比市場(chǎng)價(jià)，則按組成計(jì)稅價(jià)格確定。勞務(wù)，計(jì)稅依據(jù)是使用此項(xiàng)勞務(wù)而發(fā)生的有關(guān)費(fèi)用總額。由于自我供給勞務(wù)難以把握，多數(shù)國(guó)家對(duì)自我供應(yīng)勞務(wù)不征稅。但也有國(guó)家比照第三者提供勞務(wù)時(shí)應(yīng)有的價(jià)格征稅，如比利時(shí)、西班牙、葡萄牙、愛爾蘭、丹麥等國(guó)家。2、折扣的稅務(wù)處理折扣形式：無(wú)條件折扣、即時(shí)支付的折扣和有條件的折扣典型的無(wú)條件折扣：當(dāng)商品在甩賣時(shí)，只要購(gòu)買商品就給予折扣，折扣在買賣成交時(shí)就做出。多數(shù)國(guó)家以折扣價(jià)作為計(jì)稅依據(jù)。即時(shí)支付的折扣：商人為了鼓勵(lì)顧客能在28天之內(nèi)付款，從而提供某種程度的折扣。由于折扣是購(gòu)貨時(shí)給予的，如顧客接受，多數(shù)國(guó)家以折扣價(jià)作為計(jì)稅依據(jù)；如未被接受，以全價(jià)為計(jì)稅依據(jù)。有條件折扣：對(duì)顧客提供折扣后還附加一定的要求，如，顧客要得到折價(jià)優(yōu)惠就必須繼續(xù)購(gòu)買一定數(shù)量的商品等。多數(shù)國(guó)家的計(jì)稅依據(jù)是全價(jià)。3、以舊換新的稅務(wù)處理以舊換新是市場(chǎng)條件下典型的促銷方式。各國(guó)處理方式：一是按全部報(bào)酬征稅如支付購(gòu)買新貨時(shí)，一部分用現(xiàn)金，一部分用舊貨折價(jià)支付，則以全部報(bào)酬作為計(jì)稅依據(jù)（英國(guó)、法國(guó)、比利時(shí)、丹麥、葡萄牙、挪威、意大利）。

二是按差額征稅折價(jià)的舊商品價(jià)值不構(gòu)成增值稅的計(jì)稅依據(jù)，僅以新商品銷價(jià)與舊商品折價(jià)的差額作為計(jì)稅依據(jù)（愛爾蘭、荷蘭）

三是視同兩筆交易按新商品價(jià)款和舊商品折舊確定計(jì)稅依據(jù)（德國(guó)）4、舊貨的稅務(wù)處理一是按全部銷售額征稅，以銷售價(jià)為計(jì)稅依據(jù)。丹麥等國(guó)采取這種辦法。二是按購(gòu)銷差價(jià)征稅

三是規(guī)定特別稅率

荷蘭，非免稅企業(yè)出售舊貨要繳增值稅，拍賣古董、藝術(shù)品、鑄幣和郵票按低稅率9%征稅。

有些國(guó)家還同時(shí)采取兩種方法，如英國(guó)、丹麥、葡萄牙、比利時(shí)等國(guó)。（四）增值稅的計(jì)稅方法和稅款抵扣制度

1、增值稅的計(jì)稅方法（1）稅基列舉法，也稱“加法”

（2）稅基相減法，也稱“減法”，即從一定期間內(nèi)的商品和勞務(wù)銷售收入中減去同期應(yīng)扣除的項(xiàng)目作為增值額。（3）稅額扣減法，也稱“扣稅法”

在實(shí)踐中，多數(shù)發(fā)達(dá)國(guó)家都采用第三種方法，即扣稅法。2、增值稅稅款的抵扣制度（1）發(fā)票法依據(jù)發(fā)票注明的稅款抵扣（歐盟國(guó)家）優(yōu)點(diǎn)：計(jì)算簡(jiǎn)便會(huì)形成納稅人之間自動(dòng)勾稽效應(yīng)缺點(diǎn)：易出現(xiàn)偷稅漏稅（2）帳簿法

增值稅的計(jì)算以帳簿記錄為依據(jù)，可抵扣的進(jìn)項(xiàng)稅額和銷項(xiàng)稅額的多少不與發(fā)票直接掛鉤，發(fā)票只是作為記帳的原始憑證，優(yōu)點(diǎn)：納稅人不可能通過偽造假發(fā)票騙取抵扣款或多得退稅，稅務(wù)機(jī)關(guān)也容易通過帳簿記錄的審計(jì)，控制納稅人的行為。缺點(diǎn)：計(jì)算復(fù)雜，難以形成自動(dòng)監(jiān)督的機(jī)制，納稅人會(huì)計(jì)制度不健全。五、增值稅的征管方法增值稅的征管辦法主要根據(jù)企業(yè)規(guī)模的大小和財(cái)務(wù)管理水平來(lái)確定：規(guī)模較大、賬目比較健全的企業(yè)自行填送納稅申報(bào)表并由稅務(wù)機(jī)關(guān)加以審核的課征方法規(guī)模較小，帳目不健全的企業(yè)實(shí)行定額課征的方法六、增值稅與其他商品勞務(wù)稅的配合模式三種模式：（一）交叉征收模式（二）并行征收模式（三）限定模式（一）交叉征收模式在對(duì)商品或勞務(wù)普遍征收增值稅的基礎(chǔ)上，再選擇一部分商品或勞務(wù)征收消費(fèi)稅或貨物稅。增值稅起普遍調(diào)節(jié)作用，保持經(jīng)濟(jì)中性和取得財(cái)政收入；選擇性商品或勞務(wù)稅體現(xiàn)社會(huì)政策和經(jīng)濟(jì)政策，起特殊調(diào)節(jié)作用。增值稅與其他商品勞務(wù)稅交叉征收，一般采用相同的稅源，相同的或不同的計(jì)稅依據(jù)、納稅環(huán)節(jié)(Denmark)。

（二）并行征收模式只對(duì)一部分商品和勞務(wù)征收增值稅，對(duì)另一部分商品或勞務(wù)征收其他稅。征收增值稅的商品和勞務(wù)不再征收其他商品勞務(wù)稅；征收其他商品勞務(wù)稅的也不再征增值稅，互不交叉，稅不重征。德國(guó)對(duì)征收不動(dòng)產(chǎn)轉(zhuǎn)讓稅、賭博稅、保險(xiǎn)稅的品目不再征收增值稅。（三）限定模式對(duì)某些商品或勞務(wù)既征收增值稅，又同時(shí)征收其他商品勞務(wù)稅時(shí)，如在稅率已定的情況下，如某種商品或勞務(wù)還要繳納增值稅，則在征收增值稅的情況下其商品勞務(wù)稅征稅額固定為一個(gè)數(shù)額。意大利：不動(dòng)產(chǎn)轉(zhuǎn)讓按8%交注冊(cè)稅，若交VAT，則注冊(cè)稅定額收。第二節(jié)法國(guó)的增值稅VATisageneralconsumptiontaxleviedonallgoodssuppliedandservicesprovidedinFrance.ValueAddedTax(VAT)isataxonconsumptionpaidbyconsumerswhenpurchasinggoodsorservices.

TheterritoryinwhichVATappliesincludescontinentalFrance,Corsica,thePrincipalityofMonaco,territorialwaters,thecontinentalshelfandthedépartementsofGuadeloupe,MartiniqueandLaRéunion.ThethreeoverseasdépartementsaredeemedexportterritorieswithregardtometropolitanFrance,inthesamewayasthirdcountries.VATistemporarilynotapplicableinthedépartementsofFrenchGuianaandMayotte.

SuppliesoftangiblemovablegoodsaredeemedtobemadeinFrancewherethegoodissituatedinFrance:

?Atthetimeofshipmentortransportbythesellerorthebuyerorbyanotherpartyontheirbehalftothebuyer

?Onassemblyorinstallationbythesellerorontheseller'sbehalf

?Whenitismadeavailabletothebuyer,ifitisnotshippedortransported

?Atthetimeofdepartureofatransport,theplaceofarrivalofwhichisontheterritoryofanotherMemberStateoftheEuropeanCommunity,incaseswheredelivery,duringsuchtransport,ismadeonboardaboat,anaircraftoratrain

VATISAREALTAX

LiabilitytoVATisdeterminedbythetypeofthetransactionsorproductsconcerned,regardlessofthepersonalsituationoftheliablepersonorcustomer.

Accordingly,VATisleviedongoodssuppliedandservicesprovided:

?Inthecontextofaneconomicactivity(whateverthetype)

?Forvaluableconsideration

?Byaliableperson,i.e.apersonindependentlyperformingtransactionsthatfallwithinthescopeofVAT

ActivitiescarriedonbylegalentitiesgovernedbypubliclawintheircapacityaspublicauthoritiesfalloutsidethescopeofVATexceptwherenon-liabilityleadstoadistortionofcompetition.

Variousexemptionsexist,including:

?Teaching

?Medicalandparamedicalactivitiesandhospitalcareandmedicaltreatmentcosts

?Publicinterestorganisations

?Insuranceandreinsuranceandtheprovisionofrelatedservices

?Somebankingoperations(thegrantingandnegotiationofcredit,thegrantor'smanagementofcredit,thenegotiationandassumptionofcommitments,guaranteesandotherformsofsecurityinterest,themanagementofcreditguaranteesbythegrantorofthecredit,etc.)

Voluntarytaxationisavailableasanoptionforsomeexemptedactivities,suchasthelettingofundevelopedrealpropertyforbusinessuse,thelettingofruralproperty,bankingandfinancialtransactionsnormallyexemptfromVAT,etc.

VATISANINDIRECTTAXPAIDINFRACTIONS

VATisfinallybornebytheend-usersinceitisincludedinthesalepriceofproductsorservices.Eachintermediary(manufacturer,retailer,etc.)collectsthetaxprovidedforbylawfromthecustomerandpaysitontohislocaltaxoffice,minustheVAToninputspaidtohisownsupplier.VATisataxonvalueadded,i.e.thevalueaddedtotheproductorserviceateachstageofproductionormarketing,suchthatattheendoftheeconomicchainthroughwhichthegoodorservicereachesthebuyer,whateveritslength,theoveralltaxburdencorrespondstothetaxcalculatedonthefinalsalepricetotheconsumer.

VATISAPROPORTIONALTAX

VATiscalculatedbyapplyingaproportionalratetothebaseamountofthetransaction(freeofVAT),whateverthatamountmaybe.

TAXBASE

Forthesupplyofgoods,theprovisionofservicesandacquisitionswithintheEU,thetaxbaseconsistsofallthesums,valuables,goodsorservicesreceivedortobereceivedbythesupplierorserviceproviderinreturnforthemfromthebuyer,thecustomerorathirdparty,includingsubsidiesdirectlylinkedtothepriceofsuchtransactions.

Accordingly,inadditiontotheagreedprice,thetaxbaseincludesalltaxes,dutiesandleviesofanykindexceptVATitselfandallincidentalexpenses.Suchexpensesincludetransport,insurance,packaging,etc.

Conversely,thetaxablepricedoesnotincludepricereductions(cashdiscounts,rebates,etc.granteddirectlytothecustomer)oramountsrefundedtointermediarieswhoincurexpensesontheirprincipals’behalf,insofarastheintermediariesareaccountabletotheirprincipals,entersuchexpensesin

suspenseaccountsintheirbooksandjustifythenatureorexactamountofsuchoutlaystothetaxauthorities.

ThetaxbaseforimportsisthevaluedefinedbycustomslawinaccordancewiththeprevailingEUrules.

Aswithdomesticgoodsandservices,however,thetaxbasemustincludeduties,taxesandlevies,excludingdiscounts,rebatesandotherreductions,plusincidentalexpenses(commission,packaging,transportandinsurance)tothedestinationpointandexpensesarisingfromtransporttoanotherdestinationpointwithintheEU,ifknownwhenthetaxableeventoccurs.

TaxablepersonsaredispensedfrompayingVATiftheirturnoverduringtheprecedingcalendaryeardidnotexceed:

?€82,800excludingVATforsuppliesofgoods,salesoffoodanddrinktobeconsumedonthepremisesoraccommodationservices(€91,000whereturnoverintheyearbeforethatdidnot

exceed€82,800);

?€33,200excludingVATforotherservices(€35,200whereturnoverintheyearbeforethatdidnotexceed€33,200).

Specialrulesapplyforactivitiesfallingintothetwocategoriesmentionedabove.Thereisalsoa€42,900(excludingVAT)exemptionlimitforauthors,artists,performersandsolicitors.

PersonseligiblefordispensationmayelecttowaivetheirrightandopttopayVAT.

CALCULATINGTHEAMOUNTOFVAT

Inordertodeterminehowmuchtheyshouldpay,liablepersonsdeductVATpaidonthepurchaseofgoodsandservicesusedtoperformthetransactionsliabletoVATfromtheirtaxableturnover.

A.CALCULATINGGROSSVAT

TheamountofgrossVATiscalculatedbymultiplyingthenetamountofthesaleorprovisionofservice(i.e.theamountexcludingVAT)bytherateapplicabletothetransactionconcerned.

Thefourratesare:

Thestandardrate,whichhasbeen20%since1January2014.Thestandardrateappliestoalltransactionsnotexpresslysubjecttoanotherrate.

Thereducedrateof10%hasappliedsince1January2014.Itcoversmainlypassengertransport,certainshows,gamesandentertainment,certainservicestoindividuals,medicinalproductsnotreimbursedbysocialsecurity,accommodationinhotels,furnishedapartmentsorclassifiedcampsites,salesoffoodanddrinkforimmediateoron-siteconsumption,includingcanteens(exceptschool

canteens),unprocessedagricultural,fisheryandpoultryproductsnotdestinedforhumanconsumptionorfarmproduction,productsforuseinorganicagriculture,andnewmiddle-incomesocialhousing.

The10%rateisalsoappliedtoimprovements,conversionsandmaintenanceworkonresidentialpremisesmorethantwoyearsold,exceptfortheportioncorrespondingtothesupplyofcertainlargeitemsofequipment.Thereducedrateof5.5%appliesprimarilytothefollowingproductsandservices:

-Waterandnon-alcoholicbeverages,aswellasfoodstuffsforhumanconsumption

-Specialdevicesandequipmentfordisabledpersons,liftsandsimilarequipmentdesignedfordisabledpersonsthatcomplywithspecificcharacteristics,aswellasfemininehygieneproducts

-Contractsforthedeliveryoflowvoltageelectricity,heatingandfuelgasdistributedviagrids,andheatingsupplieswhenatleast50%isgeneratedfromrenewableenergysources

-Roomandboardinretirementhomesandresidencesfordisabledpersons,aswellasservicesforfrailindividuals

-Booksviaanytypeofmedium,includingdownloaded,andliveshows(withtheexceptionofshowsgiveninestablishmentswhereconsumptionduringtheshowiscommonplace)

-Cinematicketsandticketsforfilmsshownduringscreeningsofanon-commercialnatureoratcinemafestivals

-Deliveriesofworksofartbytheartistorsuccessor(s),importsandcertainintra-communityacquisitionsofworksofart,collectableitemsorantiques

-Energyrenovationsofresidentialpremisescompletedmorethantwoyearsagoandrelatedwork

-Deliveryorconstructionofsocialhousingandcertainsocialhousingrenovationsand

relatedwork

-Entryfeesreceivedbyorganisersofsportingevents

Aspecific2.1%ratechargedinparticularonprintandonlinepresspublications,aswellasandmedicaldrugsreimbursedbysocialsecurity.

NB:Specialratesapplyintheoverseasdépartements(Guadeloupe,Martinique,LaRéunion)andinCorsica.

B.OFFSETTINGTHETAXONINPUTS

Exceptwhereexpresslyprovidedotherwise(e.g.expenditureonaccommodation,passengertransport,etc.),VATinvoicedtoliablepersonsbytheirsuppliersonacquiredgoodsandservices(purchases,overheads,capitalexpenditure)usedtoperformtransactionsliabletoVATorexemptfromVATbutgivingentitlementtoadeduction(foreigntradetransactions)isdeductedfromgrossVAT.

TaxpayersthemselvesdeterminethetotalamountofVATtobepaid.

Ifthedifferencebetweengrosstaxandinputtaxisnegative,liablepersonswillgenerallyoffsetthesurplusagainsttheirfuturetaxliability,thoughtheymayaskforarefundundercertainconditions.

LiablepersonsbasedinothercountriesmayundercertainconditionsobtainarefundofVATchargedongoodspurchasedorimportedandservicesprovidedinFranceundertheprocedureprovidedforinDirective2008/9/ECof12February2008(taxablepersonsestablishedinanEUMemberState)ortheThirteenthCouncilDirective86/560/EECof17November1986(taxablepersonsnotestablishedinanEUMemberState)

OBLIGATIONSONLIABLEPERSONS

LiabilitytoVATentailsthefollowingobligations:

?Reportingtheexistence,identificationordiscontinuationofanactivity

?Keepingitemisedaccountssupportedbyvouchersoraspecialledger

?IssuinginvoicesshowingthepriceexcludingVAT,therate,theamountofVATandtheVAT

identificationnumberofthesellerorserviceproviderand,forcertainintra-Community

transactions,thatofthebuyerorcustomer

?Filingmonthlyorquarterlyturnoverreturns,dependingontheannualamountoftaxpayable.

AreversechargeprocedureforimportVATwasintroducedasfrom1January2015.ThisprocedureallowscertaintaxpayerstodeclareanddeductVATowedonimporttransactionsontheirturnoverreturnfiledwiththetaxauthorities,asadeparturefromtheprincipleofdeclaringandpayingthistax

toCustoms.

Initially,thereversechargeprocedureconcernedonlytaxpayersliabletoVAT,locatedintheEuropeanUnionandauthorisedtouseaclearanceprocedurewithsingledomicile(PDU),aswell

astaxpayerslocatedoutsidetheEuropeanUnioniftheirCustomsrepresentativehadPDUauthorisation.

Since1January2017,anauthorisationprocedurehasreplacedthepreviousopt-inprocedure,andtherequirementofPDUauthorisationfortheCustomsrepresentativesofnon-EUimportershas

beenrepealed.ThisnewprocedureextendstheprincipleofreversechargeforimportVATtotaxpayerswithAuthorisedEconomicOperator(OEA)statusandtothosethatdonothaveOEAstatusbutcanoffercomparableguarantees.

?FilingEuropeanSalesListsforgoodsandservicesforcertainintra-Communitytransactionsforstatisticalandtaxpurposes

?VoluntarilypayingthetaxtotheBusinesstaxservice(servicedesimp?tsdesentreprises,SIE)onsubmittingtheturnoverreturnorininstalmentspaidinadvance.TheseobligationsarereducedforliablepersonsexemptfromVAT.

SPECIALRULES

Therearealsonumeroussetsofspecialrulesthattakeintoaccounttheparticularconditionsfortheexerciseofcertainactivities,suchasbankingandfinancialservices,investmentgoldtransactionsand

travelagencies.

第三節(jié)新西蘭的增值稅GSTisataxaddedtothepriceofmostgoodsandservices,includingimports.

Itisataxforpeoplewhobuyandsellgoodsandservices.YoumightneedtoregisterforGSTifyousellgoodsorservices.GSTischargedatarateof15%.PayingGSTwhenyoubuysomethingMostthingsyoubuyhaveGSTaddedtotheprice.YoupaytheGSTtothesellerandtheypassitontous.SomethingsyoubuydonothaveGSTaddedtotheprice.Commonexamplesare:rentonthehouseorflatyoulivein(butyoudopayGSTifyourentaholidayhome)airfaresforoverseastravelyourmortgagepayments.From1December2019youwillneedtopayGSTongoodsvaluedatorbelowNZ$1,000youbuyfromanoverseassupplier.RegisteringforGSTWhatRegistrationifyou'reinbusinessorthinkingaboutstartingabusiness.WhoEntitieswhichcarryoutataxableactivity.WhenSalesfromyourtaxableactivityareatleast$60,000ayearoryouaddGSTtoyourprices.WhoneedstoregisterforGSTYoudonothavetoregisterGSTjustbecauseyoustartabusinessororganisation.Youmustregisterifyouarean

entity

andeitheroftheseapplytoyou:youcarryouta

taxableactivity

andyour

turnover

wasatleast$60,000inthelast12months,oryouexpectitwillbeatleast$60,000inthenext12monthsyoucarryoutataxableactivity

andyouaddGSTtothepriceofthegoodsorservicesyousell.WhatyouneedtodoonceregisteredOnceregisteredforGSTyouneedto:chargeGSTtoyourcustomersfileGSTreturnspayanyGSTyouowetous.keepGSTrecords.YoucollectGSTfromyourcustomersonthesaleofyourgoodsorservices.YoupayGSTtoyoursupplierswhenyoubuygoodsandservicesrelatingtoyourtaxableactivity.WhenfilingyourGSTreturn,youworkoutthedifferencebetweentheamountofGSTyoucollectedandpaid.IfyoucollectedmoreGSTthanyoupaid,youpaythebalancetouswhenyoufileyourGSTreturn.IfyoupaidmoreGSTthanyoucollected,youcangetaGSTrefundfromus.ChargingGSTWhatIfyouhaveregisteredforGSTandaremakingsuppliestoyourcustomers.WhenWhenyouhavetochargeGSTat15%,whenyouhavetochargeGSTat0%,andwhenyoursuppliesareexemptfromGST.Ifyou'reregisteredforGST,you'llneedtochargeGSTat15%onmost

taxablesupplies

youmake.Thismeansyoupay15%ofthepriceyouchargeforyourgoodsandservicestous.Youcandothisbyeither:addingGSTtoyourprices(forexample,$100plusGSTforatotalof$115)takingGSToffthepriceyoureceive(forexample,$100includingGST,whichis3/23of$100,or$13.04)IfyouaddGSTtoyourprices,youkeepthepriceyoucharged.IfyourpricesincludeGST,someofyourpricebecomesGSTwhichyouhavetopaytous.TheGSTyourchargeonyoursuppliesisoutputtax.WhenyoudonotchargeGSTSomesuppliesyoumakemightnothaveGSTchargedat15%.Thesesuppliesmightbe:landsaleszero-ratedsuppliesexemptsuppliesspecialsupplies.ClaimingGSTYou'relikelytobechargedGSTonmostsuppliesyoupurchaseforyour

taxableactivity.AsaGST-registeredbusiness,youareabletoclaimbacktheGSTyouhavebeenchargedongoodsandservicesusedinyour

taxableactivity.TheamountofGSTyouhaveclaimed(inputtax)issubtractedfromtheamountofGSTyouhavecharged(outputtax)tocalculateyourtaxtopayorGSTrefund.ImportinggoodsIfyou'veboughtgoodsfromoverseas,thesupplierprobablywillnotchargeyouGSTunlesstheycarryonataxableactivityinNewZealand.Whenyouimportthegoods,you'lllikelybechargedGSTonthembyCustomsastheycomeintoNewZealand.YoucanclaimthisamountbackifyouareGSTregisteredandareusingthegoodssolelytomaketaxablesupplies.Buyingfromnon-registeredsuppliersIfyoubuygoodsorservicesfromanunregisteredperson,youwon'tbechargedGST.Thisnormallymeansyouwon'tbeabletoclaimGSTonthepurchase.Forsomespecialsupplies,suchassecondhandgoods,youmaystillbeabletoclaimGST.ApportioningGSTYoucanonlyclaimGSTongoodsandservicesusedinyour

taxableactivity

tomake

taxablesupplies.Forsuppliesthatarepartiallyusedprivatelyortomakeexemptsupplies,youwillneedtoestimatethepercentageofthegoodsandservicesusedfortaxableactivities.Thisestimationshouldbemadewhenyoufirstacquirethegoodsorservices,andmustbefairandreasonable.YoucanclaimapercentageoftheGSTequaltothepercentageofthegoodsorservicesusedfortaxableactivities.FilingandpayingGST,andrefundsThewayyouchoosetoreportyourGSTtousiscalledanaccountingbasis.Thereare3differentoptions:thepaymentsbasis,theinvoicebasisorthehybridbasis.The2mostusedmethodsarethepaymentsbasisandtheinvoicebasis.

AtaxableperiodorfilingfrequencyishowoftenyoufileyourGSTreturns.Thiscaneitherbedoneinmonthly,2-monthlyor6-monthlyintervals.PaymentsbasisThismethodinvolvesaccountingforGSTonatransactionintheperiodinwhichyoumakeorreceivepayment.Suitableforsmallbusinesseswithaturnoveroflessthen$2million.Youcankeeptrackofyoursalesandpurchaseswithasimplecashbook.PayingGSTYourGSTpaymentisdueonthesamedayasyourGSTreturn.Thisisthe28thofthemonthaftertheendofyourtaxableperiod.Forexample,thetaxableperiodending31Mayisdue28June.Thereare2exceptionstothisdate:Taxableperiodending31Marchisdue7May.Taxableperiodending30Novemberisdue15January.Wemaychargelatefilingandpaymentpenalties.PenaltiesanddebtYoumaybechargedpenaltiesifyoufilereturnsorpaytaxlate,orifyourreturnsarenotright.Criminalpenaltiescanleadtopenaltychargesandaprisonsentence.InvoicebasisThismethodinvolvesaccountingforGSTonatransactionintheperiodinwhichtheinvoiceisissued.ThisisthedefaultbasisassignedtoGSTcustomersiftheydonotselectabasisthemselves.HybridbasisThismethodcombinesboththepaymentsandinvoicebases.ItusestheinvoicebasistoaccountforGSTonsaleswhileusingthepaymentsbasistoaccountforyourpurchases.Thismethodisusedlessfrequentlyduetoitscomplexity.WhatcanbeclaimedMostofthetime,claimingGSTwillbeeasy.YoucanclaimtheamountofGSTshownontheinvoiceprovidedwiththegoodsandservicesyouboughtforuseina

taxableactivity.Forsuppliescostingmorethan$50,youmustholdataxinvoicewhenyouclaimtheGSTonyourreturn.TaxinvoicesforGSTGST-registeredcustomersshouldissuetaxinvoicesfor

taxablesupplies.

YoumustgetataxinvoicetoclaimGSTongoodsorservicescostingover$50whichyoubuyaspartofyour

taxableactivity.TaxinvoicesformultiplesuppliesWhenthey'reusedAGST-registeredsellercanissueasingletaxinvoicewhensupplyingmultiplegoodsorservicestothesamebuyer.Acommonexampleisaninvoiceforthemonthlyrentofcommercialpremises.Youmustidentifyeachsupplyseparatelyonthetaxinvoice,butyoudonotneedtoshowtheseparateGSTamounts.YoucanjustshowtheGSTforthetotalsupply.Buye