2022-12-26 19:24:48


Comparing the Value-Added Tax to the Retail Sales Tax

For Richard F. Dye , Therese J. McGuire

Journal of Public Economics

April 2011

Overview of VAT

More than 130 countries use VAT as a key source of government revenue. VAT is a general, broad-based consumption tax assessed on the value added to goods and services. VAT is generally levied on value added at every stage of production, with a mechanism allowing the sellers a credit for the tax they have paid on their own purchases of goods and services (input tax) against the taxes collected on their sales of goods and service (output tax). Generally, VAT is: A general tax that applies to all commercial activities involving the production and distribution of goods and the provision of services; A consumption tax ultimately borne by the consumer; An indirect tax levied on the consumer as part of the price of goods or services; A multistage tax visible at each stage of the production and distribution chain; and A fractionally collected tax that uses a system of partial payments whereby a seller charges VAT on all of its sales with a corresponding claim of credit for VAT that it has been charged on all of its purchases.

There are three methods of calculating VAT liability: the credit-invoice method, the subtraction method, and the addition method. This column deals with only the credit-invoice method, which is the most widely used. The credit-invoice method highlights the VAT defining feature: the use of output tax (tax collected on sales) and input tax (tax paid on purchases). A taxpayer generally computes its VAT liability as the difference between the VAT charged on taxable sales and the VAT paid on taxable purchases. This method requires the use of an invoice that separately lists the VAT component of all taxable sales. The sales invoice for the seller becomes the purchase invoice of the buyer. The sales invoice shows the output tax collected and the purchase invoice shows the input tax paid. To summarize, taxpayers use the credit-invoice method to calculate the amount of VAT to be remitted to the taxing authorities in the following manner: Aggregate the VAT shown in the sales invoices (output tax); Aggregate the VAT shown in the purchase invoices (input tax); Subtract the input tax from the output tax and remit any balance to the government; and In the event the input tax is greater than the output tax. The United States is the only member of the Organization of Economic Cooperation and Development that does not levy a VAT on a national level; however, VAT has become widely recognized as an important option in federal tax reform debates.

Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue in many countries. In fact, VAT systems generate a quarter of the worldrsquo;s tax revenue. Nearly 130 countries now have a VAT system (with over 70 countries having adopted the system during the last 10 years) (Keen and Mintz 2004). More focus on internationally mobile tax bases has drawn attention to directing more of the tax burden to indirect taxes such as consumption taxes or VAT systems, and less to income taxes, especially capital income (Gordon and Nielsen 1997). During the harmonization of EU taxes, indirect taxes, and VAT systems received much attention (Fehr et

al. 1995). A general VAT law covering all private goods and services characterizes the current EU system, but there are still many exemptions from this general instruction.Such a VAT system also exists in Norway as a consequence of the Norwegian VAT reform in 2001. The reform introduced a general VAT law on services, but many exemptions are still specified.

There are several arguments in favor of a general and uniform VAT system, compared with imperfect, nonuniform (and nongeneral) systems. Such a system may improve economic efficiency and reduce administration costs, rent-seeking and fraud activities by industries that lobby for lower rates and zero ratings (Keen and Smith 2006). A general and uniform VAT system equals a uniform consumer tax on all goods and services. Such a system also implies that the producersrsquo; net VAT rate on material inputs equals zero, irrespective of the rate structure. This is optimal according to the production efficiency theorem (Diamond and Mirrlees 1971a, 1971b).A VAT system with exemptions violates the production efficiency theorem because

taxation of intermediates will differ between industries. On the other hand, industries that are covered by the VAT system but have lower rates or zero ratings on their sales are favored because they can withdraw expenditures to VAT on intermediates at full rates and only levy reduced or zero rates on their sales.

A general and uniform VAT system may also have positive effects on the distribution of welfare among households. If the initial situation is characterized by a VAT on most goods but only on a few services, the introduction of a uniform rate on all goods and services may improve the distribution of welfare because servicesrsquo; share of consumption increases with income.

Keen (2007) points to the lack of interest in value added taxation from the theoretical second-best literature in spite of the VATrsquo;s popularity in practical tax policy. As mentioned above, VAT systems are in general not uniform. Theoretical analyses demand relatively simple models and simple tax structures to be analytically tractable.In practical policies, the structures of the economy and the tax systems are quite complex, and there is a need for detailed numerical models in order to analyze the effects of different VAT systems. This paper contributes to the literature by analyzing the welfare effects of an imperfect extension of a nonuniform VAT system, and comparing different imperfect, nonuniform VAT systems with a uniform and general

VAT system within an empirically based dynamic com






2011 年4 月


作为政府收入的主要来源的增值税正在被130 多个国家所使用。增值税是一个普遍的,基础广泛的消费税,增加商品和服务的价值评估上。增值税是在生产 的每一个阶段普遍征收的附加值,一个让卖方为他们对自己购买的商品和服务 (进项税额)支付其销售的商品和服务上收集到的税种的税收信贷机制(销项税额)。

一般而言,增值税有以下几层含义:一个普通税适用于所有涉及生产和销售商品和提供服务的商业活动;消费税最终由消费者承担;是间接征收消费的商品或服务价格的一部分;在每个阶段的生产和分配阶段间接税可见多级税收征收 消费的商品或服务价格;一个小幅收税款,已被控在其所有的采购系统,它采用的是由卖方收取了相应的信贷索赔其所有销售的增值税或增值税的部分付款。 增值税纳税义务的计算方法有三种:信贷发票的方法—加减法,和另外的两种方法。只有信用发票的方法是相对使用广泛的,这种方法涉及此列。信贷发票 的方法,突出了增值税的定义功能:使用销项税(收集销售税)和进项税(采购缴纳的税款)。一般纳税人收取的增值税应税销售额和应税采购所支付的增值税之间的差额作为计算其增值税纳税义务。这种方法需要使用发票,分别列出了所 有应税销售额的增值税部分。销售发票的卖方成为买方的购货发票。销售发票显示,收取的销项税额和购货发票显示支付的进项税额。总之,纳税人使用发票抵免的计算方法以下列方式汇到税务机关的增值税额如下:骨料的销售发票中的增 值税(销项税额);聚合在购货发票所示的增值税(进项税额);减去进项税额从 销项税额和任何余额汇给政府;在事件的进项税大于销项税一般需退款。美国是 唯一的不征收增值税国家层次上的经济合作与发展组织的成员,然而,增值税已 经成为广泛认可的联邦税收改革的辩论中的重要选项。


分析正在实施的增值税,它提供了一个简单的例子说明如何在面包生产实施增值税。此例为:一个农民的增长和销售小麦到米勒,研磨成面粉的小麦。米勒销售的面粉,面包师,使面团和烤面包。面包,然后出售给杂货店,卖面包给最 终消费者。在面包生产的每个阶段,由卖方增加值,增值税征收的数额。为了确保增值税,仅在由生产者增加的价值征收,增值税使用发票信贷机制。因此,卖面包的杂货店,面包店收集增值税30元,并声称输入信用15元,支付的增值税 时,贝克购买面粉。贝克结束了减免增值税净额 15 美元到税务机关的责任。由增值税创建的总收入的是面包生产的每个阶段,在这种情况下为 50 美元,为收 集增值税纳税义务的总和。虽然增值税是一个基础广泛的一般消费税(即,它适 用于所有的最终消费),也有增值税的应用程序时避免实例。还有,纯增值税状 态,例如,税基将理论上包括由政府提供的服务,一个人的个人影响的销售, 及个人服务业的销售;

然而,没有一个国家采用这个基地增值税,或社会经济的 其他原因。因此,增值税提供豁免或某些交易适用零税率等级。“豁免”是指交易者并不收集关于其销售的增值税,并没有收到用于支付其购买的投入增值税的学分。“零税率”是指交易者承担的增值税,这恰好是零的实际利率,并接收输入缴纳的增值税信贷。交易一样,潜在的纳税人可以免税或零税率。不获豁免交易商的增值税制度的一部分,而不是作为最终买方承担。一个零税率的企业不收取销售的增值税,但为它支付任何进项税额补偿。然而,如果在生产的最后阶段出现的豁免,增值税收入就会相应减少,因为没有转移和增加税收相应的负担;在最后阶段的增加价值,只能够从增值税中逃脱。豁免增值税的杂货店不征收增值税,将无法要求支付其购买的税收信贷。在 最后阶段的豁免意味着杂货商将成为面包的最终消费者。作为最终消费者,杂货店将支付的增值税作为购买价格的一部分。没有转移和增加税收负担会发生,因为杂货商将无法通过税收从输入支付。在生产的最后阶段发生的豁免是指输入学 分链将停止在舞台前的最后阶段。贝克的舞台后添加任何价值,只会逃避的增值 税,有些豁免也可能是由于政府收入减少造成的。








现在才开始考虑部分增值税和零售销售税(RST)之间的相似性和差异,本文的下一部分论述一个典型的零售销售税制度。美国各州实行的零售销售和使用 税普遍征收的有形个人财产所有未明确豁免的零售业销货额。对服务的,只有那些明确列举的应课税(沃伦,1998 年戈勒和拉蒙特)。零售税一般按销售发票和 消费者在销售点收集。零售商负责汇款收集到税务机关的税收。从理论上讲,零售销售税是单级的税,是由最终消费者承担,这意味着税应仅适用于个人使用和 消费的最终销售。因此,在经济过程中的中间交易被排除在外的销售税的范围。 使用相同的生产面包上面的例子,征收销售税将只对生产的最后阶段杂货商向最 终消费者出售面包。然而,根据美国的销售税制度,并不限于一般销售税转移到 经济过程中生产的最终产品的最终消费者。例如,开征销售税使用它来提供面包 杂货商的卡车上的物资采购没有豁免。税收背后的原因是卡车物资,不构成的一 部分,面包和面包师被认为是最终消费者用品。然而,为了达到某种均衡的零售 销售税的假象,许多州的销售税排除或免除大量的中间交易。



根据1994年改革的第二个重要的变化是,为了避免当地贫困问题的努力,在收集中央政府税,税收征管改革,人事编制的全国税务系统(NTS)收集中央政府的收入,和一个当地税务系统,收集当地税。这是实现由分裂现有税务局的语调和地方税务机关。 NTS的主要责任是征收的增值税和消费税—他们收集所有两税,然后向当地政府25%的增值税收入转移。在大多数地方实现了拆分重新分配人员根据他们目前的职能:负责营业税被分配到NTS,分配给地方税收去,向当地税务机关。综上所述,研究营业税改增值税对企业税收影响的影响是一项非常系统的工程。首先,要对该项工程的必要性与重要性有一个清晰认识;其次,要对该项工程的研究现状有一个全面分析;最后,要对该项工程的加强路径有一个科学把握。只有这样,才能真正夯实该项工程的基础,增强该项工程的有效性与实效性。




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