欧盟增值税共同制度新进展及思考

发布时间：2018-03-03 00:39

本文选题：增值税制　切入点：税制要素　出处：《经济研究参考》2017年29期 　论文类型：期刊论文

【摘要】：正欧盟作为增值税的"摇篮地"已经将之优化发展了近50年,在中国后"营改增"时期面临增值税制度优化创新之际,有必要对欧盟增值税制度的改革成果和经验进行重审和借鉴。本文运用第一手资料,描述欧盟增值税共同制度各税制要素的最新进展,旨在提供一个真实、全景的欧盟增值税共同制度,并基于公平和效率原则进行一些思考,以裨中国增值税制度的进一步改革创新。一、引言增值税最早被法国引进,因其具有消除重复征税的
[Abstract]:The European Union, as the cradle of VAT, has been optimizing and developing VAT for nearly 50 years. At a time when the VAT system is being optimized and innovated in the period after China's "business transformation and growth", It is necessary to review and draw lessons from the achievements and experiences of the reform of the European Union's value-added tax system. This paper uses first-hand information to describe the latest progress of the various elements of the European Union's common system of value-added tax, in order to provide a true truth. A panoramic common system of value added tax in the European Union, based on the principles of fairness and efficiency, is considered in order to facilitate the further reform and innovation of the value-added tax system in China. First, the introduction of value-added tax was first introduced by France because of its ability to eliminate duplication of taxation.
【作者单位】：广西大学商学院;
【分类号】：F811.4

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