法国营业税改增值税研究外文文献翻译译文4500字Word格式文档下载.docx
- 文档编号:14764630
- 上传时间:2022-10-24
- 格式:DOCX
- 页数:8
- 大小:26.91KB
法国营业税改增值税研究外文文献翻译译文4500字Word格式文档下载.docx
《法国营业税改增值税研究外文文献翻译译文4500字Word格式文档下载.docx》由会员分享,可在线阅读,更多相关《法国营业税改增值税研究外文文献翻译译文4500字Word格式文档下载.docx(8页珍藏版)》请在冰豆网上搜索。
EvansC,HansfordA,HasseldineJ,etal.TheStudyofBusinesstaxintotheVAT:
TheempiricalanalysisofFrance[J]JournalofTaxResearch,2014,12
(2):
453-482.
(声明:
本译文归XX文库所有,其他网站不得转载,完整译文请到XX文库。
)
原文
TheStudyofBusinesstaxintotheVAT:
TheempiricalanalysisofFrance
Evans,Hansford,Hasseldine
Abstract:
InthecurrenttaxstructureinFrance,Value-AddedTax(VAT)andsalestaxaretwomostimportantturnovertaxes.VATcoversalmostthesecondaryindustryexcepttheconstruction.Andinmostsectorsofthetertiaryindustry,salestaxislevied.Butwiththedevelopmentofmarketeconomy,suchtaxinstitutionisshowingitsirrationality.Inordertofurthersolvethedoubletaxationissuesingoodsandservicestax,perfectthetaxsystemandsupportthedevelopmentofmodernserviceindustry,FrancewillgraduallychangethecurrentsalestaxtoVATinaccordancewiththeestablishmentofthemoderntypeofVATmode.Thereformhasfar-reachingimpactonpromotingthedevelopmentofthetertiaryindustry,especiallythemodernserviceindustry,promotingeconomicrestructuringandimprovingthecomprehensivenationalstrength,promotingthehealthyandharmoniousdevelopmentofthenationaleconomy,andtheestablishmentandperfectionoffiscalandtaxationsystemsconducivetoscientificdevelopment.
Keywords:
VAT,fiscalandtaxationsystemsreform,systemoftax
Thetaxsystemasoneofthenationalmacroeconomicregulationandcontroltools,eachsignificantchangemustobeyandservethemacroeconomicregulationandcontrolgoalrequest,toadaptthemselvestothepolitical,economicandsocialsituation,hasitsprofoundhistoricalandrealisticbackground.Withthepassageoftime,thesocialprogressandeconomicdevelopment,theearlystageoftheimplementationofthetaxsystemandrealityofeconomicandsocialcontradictionsaccumulategradually,totemporizechangeinevitablyrequireinstitutionalchangeandstructuraloptimization,isinlinewiththedevelopmenttrendofpragmatic.VATistoadapttotheheightofthedevelopmentofcommodityeconomyarisesatthehistoricmoment,Francehasbeencommittedtoreformandimprovethesystemofvalueaddedtax.
SinceJanuary1,2009,Franceinallareas,allindustriescomprehensivelyimplementVATreform.VAT,referstothetransitionfromproductionVATtoconsumerVAT.Thepurposeofreformistoexpanddomesticdemand,reducethetaxburdenofbusinessinvestmentinequipment,promoteenterprisetechnologyprogress,industrialstructureadjustmentandtransformationofthemodeofeconomicgrowth.Thisreformisthevalue-addedtaxsystemwasintroducedin1994Francesincethewiderangeofaspects,affectoneofthebiggestchange,makingFrenchVATsystemastepclosertointernationalnorms.Accordingtothespiritofthestatecouncilexecutivemeeting,themaincontentoftheVATreformincludesthefollowingseveralaspects:
sinceJanuary1,2009,allacrossthecountry,generalVATtaxpayersfornewpurchaseequipmentcontainedintheinputtaxdeductioncanbecalculated;
Purchaseofcars,motorcyclesandyachtservicesconsumptiontaxshallnotbedeductibleincometaxes;
Canceltheimportequipmentvalue-addedtaxexemptionpolicyandVATrebatepolicypurchasinghome-madeequipmentforenterpriseswithforeigninvestment;
Small-scaletaxpayerslevyratesdecreasedto3%;
TherestorationofmineralsVATratefrom13%to17%.VATreform,allowingcompaniestooffsetthepurchaseequipmentofvalueaddedtax,whichisbothamajortaxcuts,isalsoanimportantpartoftheactivefiscalpolicy.
Mostcountriesintheworldisaconsumption-basedvalue-addedtax,theimplementationofconsumerVATinFrance,theunificationofthehelpandtheinternationalpracticeofvalueaddedtax,isconducivetofurtherattractforeigncapitalinflows,soastopromotethecontinuousdevelopmentofdomesticenterpriseseconomicscale,enhancethecapacityofdomesticenterprisesintheinternationalmarketcompetition.Atthesametime,thedisadvantagesofconsumerVATtoeliminatedoubletaxation,realizedexportrebatethoroughly,promotethedevelopmentofexporttrade.
Thegenerationofvalueaddedtaxisinseparablewithtax.Alongwiththeincreasingsocializationofindustrialproduction,theproductionincreasecirculation,salesmadeintheproductionchainbackendcumulativeproductionoperatorsbearthetaxburden.Earlyinthe20thcentury,thebusinesstaxincreasinglyexposedtheshortcomings,hinderedthecapitalistcommodityproductionandcirculation.Afterthe"
war"
WilhelmvonSiemensofGermanyhasproposedto"
asophisticatedsalestax"
toreplacethebusinesstax,thisisthegermofanideaofvalueaddedtax.Afterthesecondworldwar,theFrenchfirstsoundedthehornoftaxreform.In1948theFrenchgovernmenttoallowmanufacturegoodsafterdeductingtheintermediateinput
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 法国 营业税 增值税 研究 外文 文献 翻译 译文 4500