增值税的国际比较与借鉴

The International Comparision of the VAT and the Meaning to US

现行增值税制度的改革 ,是我国加入世贸组织进行税收制度改革的重要内容之一 ,中国自实行增值税以来已取得明显成效 ,但与西方发达国家的增值税相比 ,尚存在着较大差异。本文着重分析了征税类型、征税范围、税率结构和小规模纳税人等方面的国际差异 ,并根据这几个方面 ,借鉴了其他国家的经验 ,提出了完善我国增值税制度的措施 ,主要是实现征税类型的转变 ,拓宽征税范围 ,简并税率 ,均衡税负等等。

The reform of the present value-added Tax (VAT) is one important vontent of China's taxation system reform, which is argent for entering into the world Trade Organization.China has gained obvions aehievement since it adopted the VAT system. However, compared with the VAT system of the western developed vountries, there are still great differences. This article pays attention on analysing international differences in collecting types, collecting ranges, taxation rate structure, small-scale tax-payers.And auording to the experience of other countries in these respects, the article puts forward the measures to perfecting our china's VAT system. They are realizing the transform of the collecting types, enlarging the colltcting ranges, simplying the rate stnucture, and equalizing tax burden and so on.