欧盟增值税制度发展及其启示

发布时间：2018-04-11 12:12

本文选题：欧盟 + 增值税　；参考：《地方财政研究》2015年04期

【摘要】：欧盟长期致力于推动成员国增值税一体化发展。经过艰辛协调,目前所有欧盟国家均实行消费型增值税制度,15个老成员国征收范围涵盖所有行业。为避免成员国间税率差异大而破坏欧洲统一市场,欧盟长期致力于税率统一,目前已明确了标准税率及低税率征收范围,实行来源地和目的地课税双原则,以促进商品自由流通。虽然,现行欧盟增值税制度仍存在许多不足,各成员国之间利益协调困难重重,但其简化税率档次和限制优惠措施的设计理念、公开透明的制度程序、依法治税的法制理念、简便灵活的出口退税流程、先进的征管方式、着眼长远发展的绿色增值税制度等都具有世界先进水平,对我国推进增值税制度改革具有借鉴意义。
[Abstract]:The EU has long been committed to promoting the integration of VAT in member countries.After hard coordination, all European Union countries are currently operating a consumption-based value-added tax system, 15 old member countries levy coverage of all industries.In order to avoid big tax differences among member countries and undermine the European unified market, the European Union has long devoted itself to the unification of tax rates. At present, it has defined the scope of standard tax rates and low tax rates, and has adopted the principle of double taxation of origin and destination.To promote the free circulation of goods.Although there are still many shortcomings in the current European Union value-added tax system, and there are many difficulties in coordinating interests among member states, its design concept of simplifying tax rates and limiting preferential measures, an open and transparent system and procedures, and a legal concept of administering taxes according to law,The simple and flexible export tax rebate process, the advanced collection and management mode, and the green value-added tax system which focus on the long-term development all have the advanced level in the world, which can be used for reference to promote the reform of the value-added tax system in our country.
【作者单位】：中国人民银行福州中心支行;
【分类号】：F811.4

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