[雙語(yǔ)翻譯]增值稅外文翻譯--從企業(yè)角度看增值稅的成本效益

1、中文 中文 4300 字， 字，2800 英文單詞， 英文單詞，1.4 萬(wàn)英文字符 萬(wàn)英文字符文獻(xiàn)出處： 文獻(xiàn)出處：Sopková. Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses[J]. International Journal of Economic Sciences & Applied Research,

2、 2009, 2(2):87-94.Cost Effectiveness of Paying Value Added Tax from the Viewpoint of BusinessesSopková EvaAbstractValue added tax has been part of the economic reality in the business environment of the Slovak Repub

3、lic for more than 16 years. It is a tool of general indirect taxation of the final consumption. The aim of this paper is to present partial results of the value added tax complex analysis in terms of cost ratio. The obj

4、ect of this research involves the share of incurred cost of businesses and the amount of tax liability in case of value added tax. The classification of questionnaire research respondents is done according to the divisi

5、on of businesses into small, medium-sized and large businesses in Slovakia.Keywords: Value Added Tax, Incurred Costs, Small, Medium-Sized, Large Businesses.IntroductionFrom the historical perspective, indirect taxes are

6、considered younger than direct taxes. From the very beginning these taxes burdened end consumers and did not take into account their incomes and property. Since its establishment on 1 January 1968 (the first country to i

7、ntroduce value added tax was France), value added tax has been considered unfair due to its rate equal for all subjects irrespective of the amount of income. On the other hand, businesses as registered taxpayers serve a

8、s unpaid collectors of this tax. Besides paying the tax (at the level of businesses), value added tax incurs, above all, macroeconomic effects as indirect taxes make a significant part of budget incomes in European coun

9、tries. Every year the revenue from indirect taxes makes approximately 60 % of tax revenue of the Slovak state budget.1. Value added tax in the Slovak Republic and other countries of the European UnionThere are a number

10、 of sources that bring different opinions and definitions of value added tax. Summarizing these opinions we can characterize this statutory, non- equivalent payment to the state in certain periods and amounts as a mult

11、i-phase excise tax of general character, which can be connected with the process of taxing the added value. Through the prices of goods and services it is a burden for the end consumer (Sopkova, Spisiakova, 2007). The p

12、ayers of this tax are subjects that supply, import and export goods and services and that collect value added tax from customers.The tax is indirect in the sense that the taxpayer (bearer of tax burden) and the tax col

13、lector are independent subjects, which is a characteristic feature of excise taxes. The European Commission (2000, p.13) defines this tax as ‘a(chǎn) general consumption tax, which is directly proportional to the price of go

14、ods and services. It is collected fraction- ally, i.e. on each transaction in the economic chain, and is neutral’.Compared to other turnover taxes, this tax has a great advantage in its final share of the price of outp

15、uts being set as a statutory rate and not discriminating commodities tax the limit was set at 1,500,000 Slovak crowns, which had been in effect from 1 May 2004. On 1 January 2009 an amendment (Act 465/2008) on value adde

16、d tax set the limit at 35,000 euros of yearly turnover. Within anti-crisis measures the Slovak Republic applied for increasing the limit and since 1 July 2009 (Act No. 258/2009) this has been increased to 49,790 euros

17、 of yearly turnover. In case a business goes over the limit within a period of 12 successive months, it is obliged to register for VAT starting from the 20th day of the month following after reaching the limit.The Europe

18、an Directive in its Articles 295 and 305 gives the possibility to apply simplified schemes also to agricultural, forestry and fisheries businesses. The Slovak Republic does not apply these special schemes in value added

19、 taxation.The current rates of value added tax applied in the Slovak Republic (19% and 10%) correspond to the expected development of indirect taxation. It is necessary to point to the fact that it is just the rate which

20、 influences tax liabilities and from the point of view of the tax burden for the taxpayer, the amount of tax is one of the criteria to measure economic effectiveness of value added tax. The other criterion to determine

21、economic effectiveness of paying value added tax is indirect administrative cost of taxpayers.2. Administrative cost of value added taxValue added tax has a number of advantages, e.g. free movement of goods and services

22、, neutrality of taxation, universal character of application or multi-phase character of the tax. On the other hand, it has also some disadvantages, and administrative cost for taxpayers and for the state is one of them.

23、 Owing to the subject of research, we will further pay attention only to the economic effectiveness of paying the tax for businesses, i.e. we will deal with value added tax from the microeconomic point of view.In terms

24、of taxes, Kubatova (2000, p. 40) speaks about transfer of money from individuals and businesses to public budgets, extra costs that lower the overall effectiveness of the economy. Vitkova, Vitek (2002, p. 142) divide the

25、 cost of tax system into administrative costs for the public and private sectors.In the Slovak language incurred cost is also translated as ‘cost of adapting to the tax system’ on the level of the private sector. Effect

26、iveness is an economic category encompassing the main aspects of the economic activity of businesses (Elexa, 2007). This notion has several meanings and is used in different contexts. Effectiveness is related to econom

27、izing, efficiency and quality. The indicator of cost or cent indicator expresses the proportion of inputs and outputs. The most reasonable expression of effectiveness is the ratio of cost and revenue. In our research we

28、 took the ratio of incurred cost of taxation of businesses and paid tax as a criterion of effectiveness. Due to a limited space we do not give details of the methods we used in calculating the economic effici

29、ency of the process of applying value added tax. We chose effectiveness as the main indicator of the cost. 3. The effectiveness of value added tax scheme from the point of view of businessesIn order to ensure objectiven