论文部分内容阅读
增值税于1954在法国首先开始实施征收。由于增值税具有税源充裕,税负相对公平,不重复征税等优点,因而被世界大多数国家所采用。然而作为经济霸主又是近年来国际税制改革主力的美国却至今仍未开设增值税这一税种,美国国内曾就开征增值税提出过不少讨论与主张,但始终没有彻底真正地实施过增值税。到底美国具不具备引入增值税的条件,美国实行增值税又会带来什么样的影响,引起了国际社会各界的关注与探讨。
Value-added tax in 1954 in France first started the imposition. As the value-added tax with ample tax sources, the tax burden is relatively fair, non-duplicate tax advantages, it has been adopted by most countries in the world. However, the United States, which is the dominant economic power and the mainstay of the international tax reform in recent years, has still not set up a tax on value-added tax. The United States has made many discussions and proposals on the introduction of value-added tax in the United States. However, the VAT has never been completely and completely implemented . In the end, the United States does not have the conditions to introduce value-added tax and what kind of impact the value-added tax of the United States will bring. This has aroused the concern and discussion from all walks of life in the international community.