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1、我国目前的增值税征收范围不宜扩大 （The scope of value-added taxshould not be expanded in our country）The scope of value-added tax should not be expanded in our countryChinas current VAT collection scope should not be expanded, 2008-12-20, 15:15:20Since 1954, France has taken the lead in implementing VAT, and more th
2、an 100 countries and regions have imposed this tax in the world. Because each sovereign state is to select theappropriate value-added tax system according to their national conditions, including the scope of the implementation of theVAT on the surface, therefore, countries in the scope of vat seems
3、to be different, but careful study, it is not difficultto find, in the range of value-added tax collection practices in the countries, with some regularity what. This paper attempts to make a suggestion on the adjustment of the scope of value-added tax in China by summing up the international practi
4、ce of the scope of VAT collection.A summary of the international practice of the scope of VAT collection(1) from the practice of levying VAT in the world, the scope of VAT collection is closely related to the economic and tax management level of a countryFrom the current world the scope of value-add
5、ed tax, there are three types: nothing more than a large range of value-added tax,in the scope ofvalue-addedtaxand a small range ofvalue-addedtax,theformerisrepresentedby theEuropean Union,thelevyscope relatesto agriculture,industry,wholesale,retailandservices such as the national economy in the fie
6、lds; in someAsian countriesas the representative,the levy scope includingindustry, wholesale and retail, manufacturing and commoditycirculation; the latter to African countries as therepresentative,the levy scope is limitedtothe manufacturingindustry. The formation of such a distribution is by no me
7、ansan accidental coincidence, nor a subjective decision by thegovernment,but determinedby the levelof economic developmentand the level of tax collection and management of a country.Specifically,a countryseconomic development levelishigh,the circulation of commodities and services more active, thehi
8、gher the level oftax management, the scopeof VAT is bigger(suchas European countries),otherwise,themore narrow (suchas Africa). The reasons can be analyzed from the two aspectsof the purpose of the value-added tax and the requirements ofits collection and management. As everyone knows, thevalue-adde
9、dtaxisa value-added turnoverofgoods orservicesin circulation on the turnover tax, it is as much part of theturnover tax levied in full on the opposite side of theobjective is to solve the latter double taxation of goods orservices,inorderto ensure the free flowofgoods and services.However, due tothe
10、 VATinvoiceto takechainas the foundation,the tax deductionfor the value-added taxlevysystem,comparedwith the turnover tax has put forward higher requirements forthe collectionand managementconditions,when a countrystaxcollection condition is relatively weak, the value-added taxis difficult to expand
11、 the area of promotion. Therefore, the scope of VAT levy is actually subject to two factors, one isthe circulationof goods and servicesto avoid doubletaxationof the transfer tax system requirements, and two is thevalue-addedtaxcollectionand managementconditions.Whenthemore developed the economy of a
12、 country, the specializationdegree is high, the circulation of commodities, services andproduction relations more closely, the whole value of theturnover taxcaused by repeated taxationcontradictionis moreprominent in the commodity and circulation, make theimplementation of free flow of goods and ser
13、vices withouthindrance the circulation tax regulations, namely theimplementationof a wide range of value-added taxisnecessary;and the more developed economies, must implementVATand socialenvironmentoftax managementis with.On the otherhand, whena countrys economy is underdeveloped, the degree ofspeci
14、alization of production is relatively low, thecirculationofcommodities,servicesand productionrelationsis relatively small, the whole value adversely affectscirculationtaxon economic developmentis relativelysmall inthe commodity and circulation areas, implemented a wide rangeof value-added tax is not so urgent; moreover, inlessdevelopedcountries or regions, because of the tax collection andmanagement conditions are relatively weak, the VAT is very difficult to carry out large area.(two) from the review of the history of value-added t
