沙特增值税改革及其对我国的启示

VAT Reform in Saudi Arabia and its Revelation to China

2018年1月1日,沙特开始征收增值税,目的在于减少财政赤字、降低对石油收入的依赖。本文研究了沙特增值税的立法背景与进程,增值税制度的具体规定,并在借鉴沙特增值税的相关规定的基础上,提出了我国增值税改革的一些建议。

To alleviate the fiscal deficits and the dependence on oil revenue, Saudi Arabia began to impose VAT on 1 January 2018. This paper introduces the legislative background, progress and detailed regulations of Saudi VAT. Based on the relevant regulations of Saudi VAT, this paper puts forward some suggestions for China＇s VAT reform.