文献出处：Evans C, Hansford A, Hasseldine J, et al. The Study of Business tax into the V AT：The empirical analysis of France [J] Journal of Tax Research, 2014, 12(2): 453-482.
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原文
The Study of Business tax into the V AT：The empirical analysis of France
Evans, Hansford, Hasseldine
Abstract：In the current tax structure in France, Value-Added Tax (V AT) and sales tax are two most important turnover taxes. V AT covers almost the secondary industry except the construction. And in most sectors of the tertiary industry, sales tax is levied. But with the development of market economy, such tax institution is showing its irrationality. In order to further solve the double taxation issues in goods and services tax, perfect the tax system and support the development of modern service industry, France will gradually change the current sales tax to V AT in accordance with the establishment of the modern type of V AT mode. The reform has far -reaching impact on promoting the development of the tertiary industry, especially the modern service industry, promoting economic restructuring and improving the comprehensive national strength, promoting the healthy and harmonious development of the national economy, and the establishment and perfection of fiscal and taxation systems conducive to scientific development.
Key words：V AT, fiscal and taxation systems reform, system of tax
The tax system as one of the national macroeconomic regulation and control tools, each significant change must obey and serve the macroeconomic regulation and control goal request, to adapt themselves to the political, economic and social situation, has its profound historical and realistic background.With the passage of time, the social progress and economic development, the early stage of the implementation
of the tax system and reality of economic and social contradictions accumulate gradually, to temporize change inevitably require institutional change and structural optimization, is in line with the development trend of pragmatic.V AT is to adapt to the height of the development of commodity economy arises at the historic moment, France has been committed to reform and improve the system of value added tax. Since January 1, 2009, France in all areas, all industries comprehensively implement V AT reform.V AT, refers to the transition from production V AT to consumer V AT.The purpose of reform is to expand domestic demand, reduce the tax burden of business investment in equipment, promote enterprise technology progress, industrial structure adjustment and transformation of the mode of economic growth.This reform is the value-added tax system was introduced in 1994 France since the wide range of aspects, affect one of the biggest change, making French V AT system a step closer to international norms.According to the spirit of the state council executive meeting, the main content of the V AT reform includes the following several aspects: since January 1, 2009, all across the country, general V AT taxpayers for new purchase equipment contained in the input tax deduction can be calculated;Purchase of cars, motorcycles and yacht services consumption tax shall not be deductible income taxes;Cancel the import equipment value-added tax exemption policy and V AT rebate policy purchasing home-made equipment for enterprises with foreign investment;Small-scale taxpayers levy rates decreased to 3%;The restoration of minerals V AT rate from 13% to 17%.V AT reform, allowing companies to offset the purchase equipment of value added tax, which is both a major tax cuts, is also an important part of the active fiscal policy.
Most countries in the world is a consumption-based value-added tax, the implementation of consumer V AT in France, the unification of the help and the international practice of value added tax, is conducive to further attract foreign capital inflows, so as to promote the continuous development of domestic enterprises economic scale, enhance the capacity of domestic enterprises in the international market competition.At the same time, the disadvantages of consumer V AT to eliminate double taxation, realized export rebate thoroughly, promote the development
