本文選題：增值稅制　切入點：稅制要素　出處：《經(jīng)濟研究參考》2017年29期 　論文類型：期刊論文

【摘要】：正歐盟作為增值稅的"搖籃地"已經(jīng)將之優(yōu)化發(fā)展了近50年,在中國后"營改增"時期面臨增值稅制度優(yōu)化創(chuàng)新之際,有必要對歐盟增值稅制度的改革成果和經(jīng)驗進行重審和借鑒。本文運用第一手資料,描述歐盟增值稅共同制度各稅制要素的最新進展,旨在提供一個真實、全景的歐盟增值稅共同制度,并基于公平和效率原則進行一些思考,以裨中國增值稅制度的進一步改革創(chuàng)新。一、引言增值稅最早被法國引進,因其具有消除重復征稅的
[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.
【作者單位】： 廣西大學商學院;
【分類號】：F811.4

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