CAJ | 학술논문

英国增值税制度经过多年的发展,形成了较为严密、完整的体系.本文通过对英国增值税制度的系统梳理,归纳了中英两国增值税制度在小规模纳税人的管理、合并纳税规则、零税率政策以及当期即退制度方面存在的差异,指出我国增值税制可以在优化税率结构、注重民生导向和增强调控能力等方面进一步改革和完善.
영국증치세제도경과다년적발전,형성료교위엄밀、완정적체계.본문통과대영국증치세제도적계통소리,귀납료중영량국증치세제도재소규모납세인적관리、합병납세규칙、령세솔정책이급당기즉퇴제도방면존재적차이,지출아국증치세제가이재우화세솔결구、주중민생도향화증강조공능력등방면진일보개혁화완선.
UK VAT System has a long history and rigorous, complete features. Based on the UK VAT System, this paper sums up the Sino-British VAT System differences in the management of small-scale taxpayers, the tax consolidation rules, as well as the current zero-rate policy. By conducting the analysis, this article also points out China could optimize the rate structure, focus on people＇s livelihood-orientation and enhance regulatory capacity.