世界增值税制度发展趋势及特点  

Characteristics and Development Trends of World Value-added Tax Systems

作　　者：陈琍[1] Li Chen

机构地区：[1]国家税务总局税收科学研究所,北京100038

出　　处：《国际税收》2017年第10期35-41,共7页International Taxation In China

摘　　要：本文分析总结了近年来世界各国增值税制度的特点及发展趋势。随着开征增值税的国家日益增加,增值税制度日趋简单规范,标准税率由升趋稳,起征点逐步提高,应对数字经济的制度日臻完善,打击欺诈的力度不断加大。各国增值税制度呈现出对纳税人实行分类管理、征收范围广、免税项目少等特点。This paper analyzes and summarizes the characteristics and development trends of the world VAT systems in recent years. The characteristics include： the taxpayers are classified, the scope of VAT collection is wide, tax rate setting has different characteristics and there are few VAT exemption items; development trends mainly include： the number of countries which levy VAT is increasing, the VAT system is becoming simpler, the VAT standard rate is stable after rising, the VAT thresholds are gradually raised, the VAT system which copes with the digital economy becomes perfect and the crackdown on VAT fraud has increased.

关 键 词：世界 增值税 特点 趋势 

分 类 号：F811.4[经济管理—财政学]