增值税税制:是否会统一为单一税率、宽税基的制度?  

VAT System:Will It Be Uniied as a Single Rate, Broad Based System?

出　　处：《国际税收》2014年第1期12-15,共4页International Taxation In China

摘　　要：由于各国增值税制度缺乏统一的标准,各国对跨境交易中增值税的征收和管理都存在监管困难。OECD近年来一直在积极推动建立一个统一的增值税国际规范,欧盟国家也正从传统型增值税向单一税率、宽税基的现代型增值税制度方向转变。然而,由于美国尚未实施增值税,亚洲和非洲国家的经济和税收制度差异很大,预计在接下来的25年内,全球范围内统一的增值税制度还不会出现。As there is no unified standard VAT system worldwide, many countries have difficulty in collecting and administrating the VAT on cross-border transactions. In recent years, OECD has been actively promoting the establishment of a unified VAT standard, and the European Union member states are also transforming from traditional VAT system to modem VAT system with single tax rate and broad tax base. However, the United States has not yet implemented VAT system, and the Asian countries and African countries vary greatly in their economic and tax systems. Therefore, it could be predicted that a unified VAT tax system worldwide shall not arise in the following 25 years.

关 键 词：增值税 单一税率 宽税基 现代型增值税 传统型增值税 

分 类 号：F812.42[经济管理—财政学]