增值稅外文翻譯

1、<p>　　Value added tax</p><p>　　From Wikipedia，the free encyclopedi</p><p><b>　　Abstract</b></p><p>　　A value added tax(VAT)is a form of consumption tax．It is a tax

2、on the”value added”to a product or material，from an accounting view, at each stage of its manufacture or distribution．The”value added”to a product by a business is the sale price charged to its customer，minus the cost of

3、 materials and other taxable inputs．A VAT is like a sales tax in that ultimately only the end consumer is taxed．It differs from the sales tax in that，with the latter，the tax is collected and remitted to the government<

4、;/p><p>　　Personal end-consumers of products and services cannot recover VAT on purchases，but businesses are able to recover VAT(input tax)on the products and services that they buy in order to produce further

5、goods or services that will be sold to yet another business in the supply chain or directly to a final consumer．In this way, the total tax levied at each stage in the economic chain of supply is a constant fraction of th

6、e value added by a business to its products，and most of the cost of collecting t</p><p>　　Chapter I Comparison with a sales tax</p><p>　　Value added tax(VAT)avoids the cascade effect of sales ta

7、x by taxing only the value added at each stage of production．For this reason，throughout the world，VAT has been gaining favor over traditional sales taxes．In principle，VAT applies to all provisions of goods and service

8、s．VAT is assessed and collected on the value of goods or services that have been provided every time there is a transaction (sale/purchase). The seller charges VAT to the buyer, and the seller pays this VAT to the govern

9、men</p><p>　　Sales tax is normally charged on end users(consumers)．The VAT mechanism means that the end—user tax is the same as it would be with a sales tax．The main difference is the extra accounting

10、required by those in the middle of the supply chain； this disadvantage of VAT is balanced by application of the same tax to each member of the production chain regardless of its position in it and the position of i

11、ts customers, reducing the effort required to check and certify their status．When the </p><p>　　A general economic idea is that if sales taxes exceed 1 0％，people start engaging in widespread tax evading act

12、ivity(1ike buying over the Internet，pretending to be a business，buying at wholesale，buying products through an employer etc. On the other hand．total VAT rates can rise above 1 0％without widespread evasion because of t

13、he novel collection mechanism．However，because of its particular mechanism of collection，VAT becomes quite easily the target of specific frauds like carousel fraud, whi</p><p>　　1.1 Principle of VAT</p&g

14、t;<p>　　The standard way to implement a VAT involves assuming a business owes some percentage on the price of the product minus all taxes previously paid on the good. If VAT rates were 10％，an orange juice maker w

15、ould pay 10％of the￡5 per litre price (￡0.50)minus taxes previously paid by the orange farmer(maybe￡0.20)．In this example，the orange juice maker would have a ￡0.30 tax liability. Each business has a strong incentive for

16、 its suppliers to pay their taxes，allowing VAT rates to be higher with less</p><p>　　1.2 Basis for VATs</p><p>　　By the method of collection. VAT can be accounts-based or invoice-based. Under th

17、e invoice method of collection, each seller charges VAT rate on his output and passes the buyer a special invoice that indicates the amount of tax charged. Buyers who are subject to VAT on their own sales(output tax)，con

18、sider the tax on the purchase invoices as input tax and can deduct the sum from their own VAT liability. The difference between output tax and input tax is paid to the government (or a refund is clai</p><p>

19、　　Chapter II Criticisms</p><p>　　The “value-added tax” has been criticized as the burden of it relies on personal end-consumers of products. Some critics consider it to be a regressive tax, meaning the poor

20、 pay more, as a percentage of their income, than the rich. Defenders argue that excising taxation through income is an arbitrary standard，and that the value-added tax is in fact a proportional tax in that people with hig

21、her income pay more at the same rate that they consume more. The effective progressiveness or regressivenes</p><p>　　Revenues from a value added tax are frequently lower than expected because they are diffic

22、ult and costly to administer and collect．In many countries, however, where collection of personal income taxes and corporate profit taxes has been historically weak, VAT collection has been more successful than other typ

23、es of taxes. VAT has become more important in many jurisdictions as tariff levels have fallen worldwide due to trade liberalization. as VAT has essentially replaced lost tariff revenues. Whe</p><p>　　Certain

24、 industries(small．scale services，for example)tend to have more VAT avoidance, particularly where cash transactions predominate，and VAT may be criticized for encouraging this. From the perspective of government, however,

25、VAT may be preferable because it captures at least some of the value-added, For example, a carpenter may offer to provide services for cash (i.e. without a receipt, and without VAT)to a homeowner, who usually cannot clai

26、m input VAT back. The homeowner will hence bear lower</p><p>　　Chapter III VAT systems</p><p>　　3.1 European Union</p><p>　　The European Union Value Added Tax(EU VAT)is a value add

27、ed tax encompassing member states in the European Union Value Added Tax Area. Joining in this is compulsory for member states of the European Union. As a consumption tax, the EU VAT taxes the consumption of goods and ser

28、vices in the EU VAT area. The EU VAT’s key issue asks where the supply and consumption occurs thereby determining which member state will collect the VAT and which VAT rate will be charged.</p><p>　　Each Mem

29、ber State’s national VAT legislation must comply with the provisions 0f EU VAT law as set out in Directive 2006/112/EC. This Directive sets out the basic framework for EU VAT, but does allow Member States some degree of

30、flexibility in implementation of VAT legislation. For example different rates of VAT are allowed in different EU member states. However Directive 2006/112requires Member states to have a minimum standard rate of VAT of 1

31、5％and one or two reduced rates not to be below 5％. S</p><p>　　VAT that is charged by a business and paid by its customers is known as ”output VAT” (that is，VAT on its output supplies). VAT that is paid by a

32、business to other businesses on the supplies that it receives is known as ”input VAT”(that is, VAT on its input supplies). A business is generally able to recover input VAT to the extent that the input VAT is attributabl

33、e to(that is, used to make)its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is r</p><p>　　The VAT Directive (prior to 1 January 2007 referred to as the

34、Sixth VAT Directive) requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but sub

35、ject to the ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services). Input VAT that is attributable to exempt supplies is not recoverable，although a business C&l

36、t;/p><p>　　3.2 The Nordic countries</p><p>　　In Denmark，VAT is generally applied at one rate, and with few exceptions is not split into two or more rates as in other countries (e.g. Germany), where

37、 reduced rates apply to essential goods such as foodstuffs．The current standard rate of VAT in Denmark is 25%. That makes Denmark one of the countries with the highest value added tax, alongside Norway and Sweden. A numb

38、er of services has reduced VAT, for instance public transportation of private persons, health care services, publishing newspape</p><p>　　In Finland，the standard rate of VAT is 23%, along with all other VAT

39、rates, excluding the zero rate. In addition，two reduced rates are in use:12%(reduced in October 2009 from 17% for non-restaurant food, from July 2010 will encompass restaurant food also), which is applied on food and ani

40、mal feed, and 8%, which is applied on passenger transportation services, cinema performances, physical exercise services, books, pharmaceuticals, entrance fees to commercial cultural and entertainment events and</p>

41、;<p>　　In Sweden, VAT is split into three levels; 25% for most goods and services including restaurants bills, 12% for foods (incl. bring home from restaurants) and hotel stays (but breakfast at 25%) and 6% for pr

42、inted matter, cultural services, and transport of private persons. Some services are not taxable for example education of children and adults if public utility, and health and dental care, but education is taxable at 25%

43、 in case of courses for adults at a private school. Dance events (for the </p><p>　　-References:</p><p>　　? （Icelandic) "Lög nr. 50/1988 um virðisaukaskatt". 1988. Archived

44、from the original on 2007-10-09. http://web.archive.org/web/20071009093025/http://rsk.is/skattalagasafn/virdisaukaskattur/log/log_0501988.htm. Retrieved 2007-09-05.  </p><p>　　? Ahmed. Ehtisham and Nich

45、olas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press). </p><p>　　? Bird, Richard M. and P.-P. Gendron .1998. “Dual VATs and Cross-border Trade: Two Pro

46、blems, One Solution?” International Tax and Public Finance, 5: 429-42. </p><p>　　? Bird, Richard M. and P.-P. Gendron .2000. “CVAT, VIVAT and Dual VAT; Vertical ‘Sharing’ and Interstate Trade,” Internationa

47、l Tax and Public Finance, 7: 753-61. </p><p>　　? Keen, Michael and S. Smith .2000. “Viva VIVAT!” International Tax and Public Finance, 7: 741-51. </p><p>　　? Keen, Michael and S. Smith .1996.

48、"The Future of Value-added Tax in the European Union," Economic Policy, 23: 375-411. </p><p>　　? McLure, Charles E. (1993) "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints,

49、" in A Reforma Fiscal no Brasil (São Paulo: Fundaçäo Instituto de Pesquisas Econômicas). </p><p>　　? McLure, Charles E. 2000. “Implementing Subnational VATs on Internal Trade: The C

50、ompensating VAT (CVAT),” International Tax and Public Finance, 7: 723-40. </p><p>　　? Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgeschäf

51、ts in Indien, IBL Review, VOL. 12, Institute of International Business and law, Germany. Law-and-business.de </p><p>　　? Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within

52、the scope of a project business in India. IBL Review, VOL. 12, Institute of International Business and law, Germany. </p><p>　　? MOMS, Politikens Nudansk Leksikon 2002, ISBN 87-604-1578-9 </p><p&

53、gt;　　? Andhra Pradesh Value Added Tax Act, 2005, Andhra Pradesh Gazette Extraordinary, 25 March 2005, retrieved on 16 March 2007. </p><p>　　? OECD. 2008. Consumption Tax Trends 2008: VAT/GST and Excise Rat

54、es, Trends and Administration Issues. Paris:OECD. </p><p>　　? Serra, J. and J. Afonso. 1999. “Fiscal Federalism Brazilian Style: Some Reflections,” Paper presented to Forum of Federations, Mont Tremblant, C

55、anada, October 1999. </p><p><b>　　增值稅</b></p><p>　　From Wikipedia，the free encyclopedi</p><p><b>　　摘 要</b></p><p>　　增值稅(VAT)是消費(fèi)稅的一種形式。從會(huì)計(jì)視角看，它在每

56、個(gè)制造或分銷(xiāo)階段都是一個(gè)稅收上的“附加值稅”的產(chǎn)品或材料。在“增值”的一項(xiàng)業(yè)務(wù)產(chǎn)品的銷(xiāo)售價(jià)格中向客戶收取，扣除材料和其他應(yīng)稅投入的成本.增值稅類(lèi)似于銷(xiāo)售稅，最終由最終消費(fèi)者承擔(dān)稅負(fù)。然而它又不同于銷(xiāo)售稅，后者的稅收是對(duì)收集并匯給政府在購(gòu)買(mǎi)后的最終消費(fèi)點(diǎn)上的銷(xiāo)售額征稅。隨著增值稅的出現(xiàn)，收集、向政府、?L款，并己繳納稅款抵免從其他業(yè)務(wù)中每次出現(xiàn)在供應(yīng)鏈的采購(gòu)業(yè)務(wù)。之所以企業(yè)為此付出稅額，是由于當(dāng)時(shí)他們?cè)阡N(xiāo)售的產(chǎn)品的是時(shí)候收到了所有供應(yīng)商支

57、付給他們稅收抵免。</p><p>　　個(gè)人是最終產(chǎn)品和服務(wù)的消費(fèi)者，企業(yè)無(wú)法收回向賣(mài)方繳納的增值稅，但企業(yè)完全能夠回收企業(yè)的產(chǎn)品和服務(wù)，他們?yōu)榱诉M(jìn)一步生產(chǎn)和經(jīng)營(yíng)永久的商品或?qū)⑵涑鍪劢o增值稅(進(jìn)項(xiàng)稅額)供應(yīng)鏈上的另一商務(wù)服務(wù)業(yè)或直接向最終消費(fèi)者銷(xiāo)售。這樣，在總稅收中的每個(gè)階段的供應(yīng)鏈經(jīng)濟(jì)上征收的企業(yè)不斷增加的一小部分的產(chǎn)品價(jià)值，并收集了稅收成本，其最重要的是承擔(dān)的業(yè)務(wù)，而不是由狀態(tài)。增值稅部分被推出，是因?yàn)樗麄儎?chuàng)

58、造更強(qiáng)的激勵(lì)，收集和銷(xiāo)售稅一樣。這兩種類(lèi)型的消費(fèi)稅由最終消費(fèi)者創(chuàng)造一個(gè)鼓勵(lì)，以避免或逃避納稅。但銷(xiāo)售稅，買(mǎi)方提供一個(gè)機(jī)制，以避免或逃避稅收，說(shuō)服賣(mài)方表明他是不是一個(gè)真正的最終消費(fèi)者，因此，賣(mài)方?jīng)]有法律要求收集。是否買(mǎi)方的動(dòng)機(jī)決定負(fù)擔(dān)的消費(fèi)或轉(zhuǎn)售的賣(mài)方，但賣(mài)方?jīng)]有直接的經(jīng)濟(jì)誘因，賣(mài)方收集。增值稅的方法提供賣(mài)方在收集稅收直接經(jīng)濟(jì)利害關(guān)系，并消除由賣(mài)方?jīng)Q定是否有問(wèn)題的買(mǎi)方是或不是最終消費(fèi)者。</p><p>　　第一章

59、 與銷(xiāo)售稅比較</p><p>　　增值稅(增值稅)征稅，從而避免了只重視銷(xiāo)售稅連帶效應(yīng)在生產(chǎn)的每個(gè)階段增加。出于這個(gè)原因，在世界各地，已獲得對(duì)增值稅稅款傳統(tǒng)銷(xiāo)售的青睞。原則上，增值稅適用于商品和服務(wù)的所有條款。評(píng)估和增值稅的商品或服務(wù)的價(jià)值已提供每次有一個(gè)交易(出售／購(gòu)買(mǎi))收取。出賣(mài)人向買(mǎi)受人收取增值稅，而賣(mài)方支付此向政府繳納增值稅。但是，如果買(mǎi)方不是最終用戶，但購(gòu)買(mǎi)的商品或服務(wù)是其經(jīng)營(yíng)成本，它為這種購(gòu)買(mǎi)繳納的

60、稅款可以扣除稅的收費(fèi)客戶。政府只收到的區(qū)別，換句話說(shuō)，它是在每個(gè)支付交易稅毛利率銷(xiāo)售鏈中的每個(gè)參與者。</p><p>　　一般銷(xiāo)售稅征收最終用戶(消費(fèi)者)。增值稅的機(jī)制意味著最終用戶稅是相同的，因?yàn)樗鼤?huì)與銷(xiāo)售稅。主要的區(qū)別是多余的會(huì)計(jì)在供應(yīng)鏈中的要求，這對(duì)增值稅的缺點(diǎn)是由同一納稅申報(bào)的每個(gè)生產(chǎn)環(huán)節(jié)的成員，不論其地位，它和它的客戶的立場(chǎng)平衡，減少所需的檢查和證明其身份的努力。當(dāng)增值稅制度卻少之又少，如果有的話，如

61、與新西蘭的商品及服務(wù)稅的豁免，增值稅納稅就更簡(jiǎn)單了。</p><p>　　整體經(jīng)濟(jì)的想法是，如果銷(xiāo)售稅超過(guò)10％，人們開(kāi)始從事廣泛逃避稅收活動(dòng)(如在互聯(lián)網(wǎng)上購(gòu)買(mǎi)，假裝是業(yè)務(wù)，以批發(fā)價(jià)購(gòu)買(mǎi)，購(gòu)買(mǎi)通過(guò)雇主等產(chǎn)品)，另一方面總的增值稅率可上升10％以上，沒(méi)有廣泛的逃避，因?yàn)樾≌f(shuō)的征管機(jī)制。[來(lái)源請(qǐng)求]，但由于其特殊機(jī)制的收集，增值稅，就變得很容易了像旋轉(zhuǎn)木馬欺詐舞弊的具體目標(biāo)，這都可以，很昂貴的國(guó)家稅收收入損失條款。&

62、lt;/p><p>　　1.1 增值稅的原則</p><p>　　標(biāo)準(zhǔn)的方式來(lái)實(shí)現(xiàn)一個(gè)涉及假設(shè)一個(gè)企業(yè)增值稅欠一些產(chǎn)品的減去先前支付的所有稅款的好價(jià)格的百分比。如果增值稅率分別為10％，橙果汁生產(chǎn)商將支付10英鎊的價(jià)格每公升5％(￡0．50)減去先前由橙農(nóng)民(也許0．20英鎊)納稅。在這個(gè)例子中，橙汁生產(chǎn)商將有一個(gè)O．30英鎊納稅義務(wù)。每個(gè)企業(yè)都有一個(gè)強(qiáng)烈的激勵(lì)對(duì)其供應(yīng)商付稅，增值稅率，允許用

63、不到零售銷(xiāo)售稅逃稅高。這背后的簡(jiǎn)單原則是在它的實(shí)現(xiàn)的變化，如在下一節(jié)討論</p><p>　　1.2 增值稅的依據(jù)</p><p>　　通過(guò)對(duì)收集的方法，增值稅可賬戶為基礎(chǔ)或發(fā)票為基礎(chǔ)的。根據(jù)發(fā)票的征收方法，每個(gè)賣(mài)家在他的銷(xiāo)項(xiàng)稅額收費(fèi)率，并傳遞一個(gè)專(zhuān)用發(fā)票買(mǎi)方指示帶電稅收數(shù)額。誰(shuí)是買(mǎi)家對(duì)他們征收增值稅(銷(xiāo)項(xiàng)稅額)自己的銷(xiāo)售，可以考慮作為進(jìn)項(xiàng)稅購(gòu)買(mǎi)發(fā)票的稅，可以從自己的增值稅扣除負(fù)債的總和。

64、之間的銷(xiāo)項(xiàng)稅和進(jìn)項(xiàng)稅的區(qū)別是支付給政府(或退款聲稱(chēng)在負(fù)賠償責(zé)任的情況下)。根據(jù)賬目計(jì)算方法，沒(méi)有這些特定發(fā)票的使用。稅收的增加值計(jì)算，由于收入和允許購(gòu)買(mǎi)之間的差額計(jì)算。大多數(shù)國(guó)家都使用發(fā)票的方法，唯一的例外是日本，它使用的賬戶的方法。</p><p><b>　　第二章 評(píng)論</b></p><p>　　在“增值稅”已被批評(píng)為它的負(fù)擔(dān)個(gè)人終端消費(fèi)者依賴的product

65、s．Some評(píng)論家認(rèn)為，這是一種累退稅，這意味著支付更多的貧困作為其收入的百分七匕，較豐富 。辯護(hù)者說(shuō)，通過(guò)切除所得稅是一個(gè)任意的標(biāo)準(zhǔn)，而增值稅其實(shí)是一個(gè)高收入的比例稅率繳納人以同樣的速度，他們消耗更多更多。有效的先進(jìn)性或增值稅制度regressiveness也受到影響不同類(lèi)別的商品時(shí)，以不同的比率征稅。為了保持對(duì)個(gè)人進(jìn)步的總稅收的性質(zhì)，國(guó)家實(shí)施增值稅減少了對(duì)較低收入者的所得稅，以及實(shí)行直接轉(zhuǎn)移支付力度，低收入群體，對(duì)窮人造成負(fù)擔(dān)，降低

66、稅收。</p><p>　　從價(jià)值的增值稅收入往往低于預(yù)期，因?yàn)樗鼈兒茈y和昂貴的管理和收集。在許多國(guó)家，然而，在個(gè)人所得稅和公司利潤(rùn)稅的征收歷來(lái)薄弱，已征收增值稅的稅收己超過(guò)其他類(lèi)型的成功。增值稅已成為許多地區(qū)越來(lái)越重要，因?yàn)槿虻年P(guān)稅水平己降至由于貿(mào)易自由化，因?yàn)樵鲋刀愐呀?jīng)基本上取代失去了關(guān)稅收入。無(wú)論是成本和價(jià)值扭曲的增值稅是比經(jīng)濟(jì)效率低下和執(zhí)法問(wèn)題的高進(jìn)口關(guān)稅(如走私)較低的進(jìn)行辯論，但理論認(rèn)為增值稅是更有

67、效率。</p><p>　　某些行業(yè)往往有更多的增值稅避稅，例如特別是在現(xiàn)金交易為主，和增值稅可能是促使這種批評(píng)。從政府的角度來(lái)看，增值稅可能是可取的，因?yàn)樗プ≈辽僭鲋挡糠?。例如，一個(gè)木匠可以提供現(xiàn)金，提供服務(wù)(即沒(méi)有收據(jù)，沒(méi)有增值稅)到房主，通常不能說(shuō)誰(shuí)進(jìn)項(xiàng)稅回來(lái)。因此，房主將承擔(dān)降低成本，木匠或許能夠避免(利潤(rùn)或工資稅)，其他稅收。政府，但是，仍可能會(huì)收到其他各種投入(木材，油漆，汽油，工具等)出售給木匠，

68、會(huì)是誰(shuí)無(wú)法收回這些投入對(duì)增值稅(當(dāng)然，除非木匠也有在至少與收據(jù)做了一些工作，并聲稱(chēng)所有購(gòu)買(mǎi)投入到這些工作)。而總稅收收入可能低于充分遵守，不得低于其他可行的稅收制度下低。</p><p><b>　　第三章 增值稅制度</b></p><p><b>　　3.1 歐洲聯(lián)盟</b></p><p>　　歐盟增值稅(歐盟增值稅

69、)是一個(gè)包括增值稅在歐盟成員國(guó)的增值稅價(jià)值區(qū)。在這個(gè)結(jié)合，是對(duì)歐洲聯(lián)盟成員國(guó)的必修課。作為一個(gè)消費(fèi)稅，增值稅稅率，歐盟的商品和歐盟增值稅方面的服務(wù)消費(fèi)。歐盟增值稅的關(guān)鍵問(wèn)題問(wèn)起發(fā)生的供應(yīng)和消費(fèi)，從而確定哪些會(huì)員國(guó)將其收集增值稅和增值稅率將不收取費(fèi)用。</p><p>　　每個(gè)會(huì)員國(guó)的國(guó)家增值稅立法必須符合歐盟增值稅法的規(guī)定載指令2006／112／EC第出來(lái)。該指令規(guī)定了歐盟增值稅的基本框架，但允許一些成員國(guó)在實(shí)施

70、增值稅立法的靈活程度。例如不同的增值稅率允許在不同的歐盟成員國(guó)。但是指令2006／112要求成員國(guó)有一個(gè)最低的15％和一個(gè)或兩個(gè)降低利率不得低于5％的增值稅標(biāo)準(zhǔn)稅率。有一些會(huì)員國(guó)對(duì)某些供應(yīng)O％的增值稅稅率，這些會(huì)員國(guó)將同意作為其加入歐盟條約的一部分(例如，在比利時(shí)的一些報(bào)紙和雜志)這一點(diǎn)。在歐盟中的工作電流最高稅率為25％，但成員國(guó)可白行設(shè)定較高的利率。</p><p>　　增值稅是由業(yè)務(wù)收取客戶支付的，由被稱(chēng)為

71、“銷(xiāo)項(xiàng)稅額”(即，其輸出提供增值稅)而聞名。增值稅由企業(yè)支付對(duì)收到的耗材為“進(jìn)項(xiàng)稅額”(即，其輸入電源增值稅)己知的其他業(yè)務(wù)。一個(gè)企業(yè)一般能收回投入的范圍內(nèi)，增值稅進(jìn)項(xiàng)稅的原因是(也就是用來(lái)制造)，其應(yīng)納稅的產(chǎn)出。進(jìn)項(xiàng)稅額是通過(guò)設(shè)置恢復(fù)對(duì)銷(xiāo)項(xiàng)稅額為其企業(yè)必須向政府交代，或者，如果有多余的，聲稱(chēng)該國(guó)政府的償還它。</p><p>　　增值稅指令(2007年1月1號(hào)之前被稱(chēng)為第六增值稅指令)要求某些商品和服務(wù)免征增值

72、稅(例如，郵政服務(wù)，醫(yī)療保健，信貸，保險(xiǎn)，博彩)，以及某些其他商品和服務(wù)被免除增值稅，但受歐盟成員國(guó)的能力選擇收取(如土地和某些金融服務(wù))的供應(yīng)增值稅。進(jìn)項(xiàng)稅額是由于免除用品是不能收回的，雖然企業(yè)可以提高價(jià)格，使客戶有效地承受了’堅(jiān)持’增值稅成本(有效稅率將低于通貨膨脹率較低，在資產(chǎn)之間的依賴以前征稅輸入，并在豁免期勞動(dòng))。</p><p><b>　　3.2 北歐國(guó)家</b></p&

73、gt;<p>　　在丹麥，增值稅一般應(yīng)用在一加劇，有少數(shù)的例外是不分成兩個(gè)或多個(gè)分割率在其他國(guó)家(如德國(guó))，其中降低率適用于如食品的必備品。目前在丹麥增值稅的標(biāo)準(zhǔn)稅率為25％。這使得丹麥的最高價(jià)值的國(guó)家之一，挪威和瑞典一起加入稅。一個(gè)服務(wù)的數(shù)量減少了增值稅，例如私人的公共交通，醫(yī)療保健服務(wù)，出版報(bào)紙，房地(出租人可以，不過(guò)，自愿登記為增值稅納稅人除了住宅樓宇)的租金，及旅行社操作。</p><p>

74、　　在芬蘭，增值稅的標(biāo)準(zhǔn)稅率為23％，以及所有其他的增值稅率，但不包括零稅率。此外，兩降低利率都在使用中：12％和8％(從17％減至2009年10月非餐廳的食物，從2010年7月，將包括餐廳的食物也)，這是對(duì)食品和動(dòng)物飼料的應(yīng)用，這是對(duì)客運(yùn)服務(wù)，電影表演，體育鍛煉服務(wù)，圖書(shū)，醫(yī)藥費(fèi)，門(mén)票適用于商業(yè)文化和娛樂(lè)的活動(dòng)和設(shè)施。一些商品和服務(wù)的供應(yīng)下，在芬蘭免除增值稅法規(guī)定的條件：醫(yī)院和醫(yī)療保健，社會(huì)福利服務(wù)，教育，金融和保險(xiǎn)服務(wù)，彩票和金錢(qián)游

75、戲；交易有關(guān)的銀行紙幣及硬幣為法定貨幣使用；真正的財(cái)產(chǎn)，包括建筑物的土地；某些交易進(jìn)行盲聾啞人上和口譯服務(wù)的人了。這些免稅商品銷(xiāo)售服務(wù)或不繳納增值稅，不繳納營(yíng)業(yè)稅。這種賣(mài)家不得扣除增值稅，因此在他的投入，包括購(gòu)買(mǎi)價(jià)格。</p><p>　　在瑞典，增值稅分為二個(gè)層次劃分：25％，大多數(shù)商品和服務(wù)，包括飲食費(fèi)，12％的食品(包括從餐館帶回家)和酒店住宿(早餐，但25％)和6％的印刷品，文化服務(wù)，以及私人的交通工具。