增值税
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美国的增值稅
美國目前沒有在聯邦層面對任何商品或服務課徵增值稅。銷售稅為絕大多數州所採用。
美国是少数没有增值税的工业国家之一。在历史上,对增值税的关注在1990年早期达到了高峰,特别是在1992年总统竞选中被柯林顿竞选阵营所主张,但它并没有引起国会的重视。后来在各总统竞选中,对增值稅的关注式微[8]。尽管学界对此呼声甚高,不过政府对此并无很强反映[9]。
在美國的密歇根州徵收一種稱為單一商業稅(Single Business Tax, SBT)的增值稅,這是美國唯一使用增值稅的州份。當地由1975年開徵此稅,並連同企業收入稅(Corporate Income Tax, CIT)。根據當地法例,單一商業稅會在2009年前全面廢除。
世界各地的增值稅率[1]
欧洲联盟國家
國家 | 實行年份 | 稅率 | |
---|---|---|---|
標準稅率 | 扣減(即適用於部分商品的較低稅率) | ||
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1973 | 20% | 13%或10% |
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1971 | 21% | 12%或6% |
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1994 | 20% | 9% |
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1998 | 25% | 13%或0% |
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1992 | 19% | 9%或5%或0% |
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1993 | 21% | 15%或10% |
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1967 | 25% | 0% |
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1991 | 20% | 9%或0% |
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1994 | 24% | 14%或10%或0% |
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1968 | 20% | 10%、5.5%或2.1% |
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1968 | 19% | 7% |
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1987 | 24% | 13%或6% (扣減30%至13%,在島嶼6%至3%) |
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1988 | 27% | 18%或5% |
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1972 | 23% | 13.5%或9%或4.8%或0% |
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1973 | 22% | 10%或5%或4%或0% |
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1995 | 21% | 12%或5% |
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1994 | 21% | 9%或5% |
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1970 | 17% | 14%或8%或3% |
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1999 | 18% | 7%或5%或0% |
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1969 | 21% | 9% |
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1986 | 23% | 13%或6% |
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1993 | 23% | 8%或5%或0% |
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1993 | 19% | 9%或5% |
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1993 | 20% | 10% |
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1999 | 22% | 9.5%或5% |
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1986 | 21% | 10%或4% |
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1969 | 25% | 12%或6%或0% |
非歐盟國家
國家或地區 | 實行年份 | 稅率 | 當地對本稅的稱呼 | |
---|---|---|---|---|
標準稅率 | 扣減 | |||
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1995 | 20% | 6%或0% | |
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1974 | 21% | 10.5%或5%或2.5% | IVA = Impuesto al Valor Agregado |
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1993 | 20% | 0% | |
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2000 | 10% | 0% | GST = Goods and Service Tax |
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1992 | 18% | 0% | |
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1991 | 15% | 7%或5% | |
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2018 | 5% | 0% | |
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1991 | 20% | 10%或0% | |
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1986 | 13% | 0% | |
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2006 | 17% | PDV = porez na dodatu vrijednost | |
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1964 | 17%或18% | 12%或7%或4% | |
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1999 | 10% | ||
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1991 | 5%或11%或12%或13%或14.975%或15% | GST = Goods and Service Tax, Taxe sur les produits et services | |
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1975 | 19% | IVA = Impuesto al Valor Agregado | |
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1994 | 13% | 13%或9%或6%或1% | 增值税 |
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1983 | 18% | 16%或0% | |
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1970 | 12% | 0% | IVA = Impuesto al Valor Agregado |
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2017 | 14% | 5%或0% | |
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1992 | 13% | 0% | IVA = Impuesto al Valor Agregado |
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2003 | 15% | 0% | |
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1993 | 18% | 0% | |
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1998 | 12.5% | 3%或0% | |
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1996 | 18% | 0% | |
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1982 | 12% | ||
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1990 | 24% | 11%或0% | |
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2017 | 18%或12% | 5%或0% | |
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1985 | 10% | 0% | |
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1976 | 17%6 | 0% | Ma'am = מס ערך מוסף |
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1989 | 10% | 8% | 消費税(Comsumption Tax) |
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2001 | 16% | 10%或5%或4%或0% | |
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1977 | 10% | 부가가치세(附加價値稅) | |
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1999 | 12% | 0% | |
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2010 | 10% | ||
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2002 | 11% | 0% | |
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2011 | 6% | 0% | |
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2000 | 18% | 5% | |
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2015 | 6% | SST = Sales and Service Tax | |
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1980 | 16% | 0% | |
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1998 | 10% | 0% | |
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1986 | 20% | 14%或10%或7%或0% | |
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1986 | 15% | 0% | GST = Goods and Service Tax |
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1970 | 25% | 15%或12%或0% | MVA = Merverdiavgift (informally moms) |
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1990 | 17% | 0% | |
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1993 | 10% | 5%或0% | IVA = Impuesto al Valor Agregado |
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1991 | 16% | 0% | IGV = Impuesto General a la Ventas |
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1988 | 12%5 | 5%或0% | |
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1991 | 20% | 10%或0% | НДС = Налог на добавленную стоимость |
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2018 | 5% | 0% | |
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2005 | 20% | 10% | PDV = Porez na dodatu vrednost |
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1994 | 9% | 0% | GST = Goods and Service Tax |
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1991 | 15% | 0% | |
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1998 | 8% | 0% | |
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1995 | 7.7% | 3.7%或2.5% | |
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1986 | 5% | 0% | |
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1992 | 10% | 7%或0% | |
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1988 | 19% | 13%或7%或0% | |
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1984 | 18% | 8%或1% | KDV = Katma deger vergisi |
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2018 | 5% | VAT = Value-added tax | |
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1992 | 20% | 7%或0% | ПДВ= Податок на додану вартість |
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1973 | 20% | 5%或0% | |
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1993 | 16% | 8% | |
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1999 | 10% | 5%或0% | |
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2004 | 14.5% |
Note 2:在其中兩個邦不徵此稅。
参见
參考文獻
- ^ 1.0 1.1 OECD. Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues. Paris: OECD Publishing. 2020-12-03 [2021-11-11].
- ^ 书商迎“喜讯” 图书批发零售增值税已限期免征 (页面存档备份,存于互联网档案馆) 中国经济网 2014-06-01
- ^ 《营业税改征增值税试点实施办法》及相关细则出台 (页面存档备份,存于互联网档案馆) 人民网 2016-03-25
- ^ 关于调整增值税税率的通知. 国家税务总局. 2018-04-14 [2018-05-02]. (原始内容存档于2021-02-25).
- ^ 财政部 税务总局. 关于统一增值税小规模纳税人标准的通知. [2018-05-09]. (原始内容存档于2020-01-26).
- ^ 财政部 税务总局. 关于深化增值税改革有关政策的公告. [2019-03-31]. (原始内容存档于2021-01-08).
- ^ 国家税务总局. 2019最新增值税税率表. (原始内容存档于2020-06-13).
- ^ Robert D. Lee, Jr; Ronald W. Johnson, Philip G.Joyce. Public Budgeting Systems. Sudbury, Massachusetts, USA: Jones and Bartlett Publishers. 2008: 110-111. ISBN 978-0-7637-4668-1 (英语).
- ^ Zodrow, G.R. The sales tax, the VAT, and taxes in between - or, is the only good NRST a "VAT in drag". National Tax Journal. 1999, 52: 429–442 (英语).
- ^ UK Government. VAT rates. [2021-11-11]. (原始内容存档于2022-06-11).
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