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从国际经验看,增值税主要有三种模式:欧盟成员国称为增值税(Valueadded Tax,简称VAT);澳大利亚、新西兰、加拿大、新加坡等国称为商品与服务税(Goods and Services Tax,简称GST);日本称为消费税(Consumption Tax),除美国以外的OECD国家都开征了增值税。增值税从理论到实践快速风靡于世界,可以说是时代潮流发展的必然选择。要借鉴国际经验,立足我国实际,推动增值税制度更加完善。
In terms of international experience, there are mainly three modes of value-added tax: the EU member states are called Valueadded Tax (VAT); the countries such as Australia, New Zealand, Canada and Singapore are called Goods and Services Tax (GST ); Japan is called the Consumption Tax, and OECD countries other than the United States have introduced value-added tax. Value-added tax has rapidly swept the world from theory to practice and can be said to be the inevitable choice for the trend of the times. We should learn from international experience and base ourselves on the reality of our country to promote a more complete VAT system.