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1、Comparing the Value-Added Tax to the Retail Sales TaxRichard F. Dye , Therese J. McGuireJournal of Public Economics April 2011Overview of VAT More than 130 countries use VAT as a key source of government revenue. VAT is a general, broad-based consumption tax assessed on the value added to goods and
2、services. VAT is generally levied on value added at every stage of production, with a mechanism allowing the sellers a credit for the tax they have paid on their own purchases of goods and services (input tax) against the taxes collected on their sales of goods and service (output tax). Generally, V
3、AT is: A general tax that applies to all commercial activities involving the production and distribution of goods and the provision of services; A consumption tax ultimately borne by the consumer; An indirect tax levied on the consumer as part of the price of goods or services; A multistage tax visi
4、ble at each stage of the production and distribution chain; and A fractionally collected tax that uses a system of partial payments whereby a seller charges VAT on all of its sales with a corresponding claim of credit for VAT that it has been charged on all of its purchases.There are three methods o
5、f calculating VAT liability: the credit-invoice method, the subtraction method, and the addition method. This column deals with only the credit-invoice method, which is the most widely used. The credit-invoice method highlights the VAT defining feature: the use of output tax (tax collected on sales)
6、 and input tax (tax paid on purchases). A taxpayer generally computes its VAT liability as the difference between the VAT charged on taxable sales and the VAT paid on taxable purchases. This method requires the use of an invoice that separately lists the VAT component of all taxable sales. The sales
7、 invoice for the seller becomes the purchase invoice of the buyer. The sales invoice shows the output tax collected and the purchase invoice shows the input tax paid. To summarize, taxpayers use the credit-invoice method to calculate the amount of VAT to be remitted to the taxing authorities in the
8、following manner: Aggregate the VAT shown in the sales invoices (output tax); Aggregate the VAT shown in the purchase invoices (input tax); Subtract the input tax from the output tax and remit any balance to the government; and In the event the input tax is greater than the output tax. The United St
9、ates is the only member of the Organization of Economic Cooperation and Development that does not levy a VAT on a national level; however, VAT has become widely recognized as an important option in federal tax reform debates.General VAT Computation To see VAT in action, consider Exhibit 1 on p. 612,
10、 which provides a simple illustration of how VAT is implemented in the production of bread. A farmer grows and sells wheat to a miller, who grinds the wheat into flour. The miller sells the flour to a baker, who makes the dough and bakes the bread. The bread is then sold to the grocer, who sells the
11、 bread to the final consumer. In each stage of bread production, value is added by the seller, and VAT is levied on that amount. To ensure that VAT is levied only on the value added by the producer, VAT uses the credit-invoice mechanism. Thus, on selling the bread to the grocer, the baker collects $
12、30 in VAT and claims an input credit of $15, the VAT paid when the baker purchased flour from the miller. The baker ends up remitting a net VAT liability of $15 to the tax authorities. The total revenue created by VAT is the sum of VAT liability collected in each stage of bread production, in this c
13、ase $50. Although VAT is a broad-based general consumption tax (i.e., it applies to all final consumption), there are instances when the application of VAT is avoided. For example, in a pure VAT state, the tax base would theoretically include services rendered by the government, isolated sales of on
14、es personal effects, and sales of personal services; however, no nation employs a VAT with this tax base for administrative, political, or social reasons (Schenk and Old man at 46). Thus, VAT provides exemptions or applies zero tax rating to certain transactions. Exemption means that the trader does
15、 not collect VAT on its sales and does not receive credits for VAT paid on its purchases of inputs. Zero rating means that a trader is liable for an actual rate of VAT, which happens to be zero, and receives credit for input VAT paid. Like transactions, potential taxpayers can be exempt or zero rate
16、d. An exempt trader is not part of the VAT system and is instead treated as a final purchaser. A zero-rated business does not collect VAT on sales but is compensated for any input VAT it pays.However, if the exemption occurs at the last stage of production, there is a corresponding decrease in VAT r
17、evenue because there is no shifting and increase of tax burden; the value added at the final stage simply escapes from VAT. As shown in Exhibit 3, exempting the grocer from VAT means the grocer would not collect VAT and would not be able to claim credit for the tax it paid on its purchase. The exemp
18、tion at the last stage means that the grocer would become the final consumer of the bread. As a final consumer, the grocer would pay the VAT as part of the purchase price. No shifting and increase of tax burden would occur because the grocer would not be able to pass on the tax it paid from its inpu
19、t. An exemption occurring at the last stage of production means that the chain of input credits would cease at the stage prior to the last stage. Any value added after the bakers stage would simply escape the VAT, resulting in a decrease in government revenue due to the exemption.Overview of Retail
20、Sales and Use Tax Before considering some of the similarities and differences between VAT and the retail sales tax (RST), this column next considers a typical retail sales tax system. The retail sales and use tax imposed by U.S. states is generally levied on all retail sales of tangible personal pro
21、perty that are not explicitly exempted. For services, only those explicitly enumerated are taxable (Warren, Gorham and Lamont 1998). The tax is generally stated on the sales receipt and is collected from the consumer at the point of sale. The retailer is responsible for remitting the tax collected t
22、o the tax authorities. In theory, retail sales tax is a single-stage tax imposed on the ultimate consumer, which means that the tax should apply only to final sales for personal use and consumption. Accordingly, intermediate transactions in the economic process are excluded from the scope of the sal
23、es tax. Using the same bread production example above, sales tax would be imposed only on the final stage of production as the grocer is selling the bread to the ultimate consumer. However, under the U.S. sales tax system, the general sales tax is not confined to transfers to ultimate consumers of f
24、inal products manufactured in the economic process. For example, absent an exemption, sales tax is imposed on the bakers purchases of supplies for the trucks it uses to deliver the bread to the grocer. The reason behind the taxation is that the truck supplies do not form part of the bread and the ba
25、ker is considered the ultimate consumer of the supplies. However, to achieve some semblance of a balanced retail sales tax, many states sales taxes exclude or exempt many intermediate transactions.比较增值税与零售税理查德费冉，泰蕾兹德麦圭尔公共经济学杂志 2011年4月增值税概述作为政府收入的主要来源的增值税正在被130多个国家所使用。增值税是一个普遍的，基础广泛的消费税，增加商品和服务的价值评估上
26、。增值税是在生产的每一个阶段普遍征收的附加值，一个让卖方为他们对自己购买的商品和服务（进项税额）支付其销售的商品和服务上收集到的税种的税收信贷机制（销项税额）。一般而言，增值税有以下几层含义：一个普通税适用于所有涉及生产和销售商品和提供服务的商业活动；消费税最终由消费者承担；是间接征收消费的商品或服务价格的一部分；在每个阶段的生产和分配阶段间接税可见多级税收征收消费的商品或服务价格；一个小幅收税款，已被控在其所有的采购系统，它采用的是由卖方收取了相应的信贷索赔其所有销售的增值税或增值税的部分付款。增值税纳税义务的计算方法有三种：信贷发票的方法加减法，和另外的两种方法。只有信用发票的方法是相对使
27、用广泛的，这种方法涉及此列。信贷发票的方法，突出了增值税的定义功能：使用销项税（收集销售税）和进项税（采购缴纳的税款）。一般纳税人收取的增值税应税销售额和应税采购所支付的增值税之间的差额作为计算其增值税纳税义务。这种方法需要使用发票，分别列出了所有应税销售额的增值税部分。销售发票的卖方成为买方的购货发票。销售发票显示，收取的销项税额和购货发票显示支付的进项税额。总之，纳税人使用发票抵免的计算方法以下列方式汇到税务机关的增值税额如下：骨料的销售发票中的增值税（销项税额）；聚合在购货发票所示的增值税（进项税额）；减去进项税额从销项税额和任何余额汇给政府；在事件的进项税大于销项税一般需退款。美国是唯
28、一的不征收增值税国家层次上的经济合作与发展组织的成员，然而，增值税已经成为广泛认可的联邦税收改革的辩论中的重要选项。一般增值税计算分析正在实施的增值税，它提供了一个简单的例子说明如何在面包生产实施增值税。此例为：一个农民的增长和销售小麦到米勒，研磨成面粉的小麦。米勒销售的面粉，面包师，使面团和烤面包。面包，然后出售给杂货店，卖面包给最终消费者。在面包生产的每个阶段，由卖方增加值，增值税征收的数额。为了确保增值税，仅在由生产者增加的价值征收，增值税使用发票信贷机制。因此，卖面包的杂货店，面包店收集增值税30元，并声称输入信用15元，支付的增值税时，贝克购买面粉。贝克结束了减免增值税净额15美元到
29、税务机关的责任。由增值税创建的总收入的是面包生产的每个阶段，在这种情况下为50美元，为收集增值税纳税义务的总和。虽然增值税是一个基础广泛的一般消费税（即，它适用于所有的最终消费），也有增值税的应用程序时避免实例。还有，纯增值税状态，例如，税基将理论上包括由政府提供的服务，一个人的个人影响孤立的销售，及个人服务业的销售；然而，没有一个国家采用这个基地增值税，或社会经济的其他原因。因此，增值税提供豁免或某些交易适用零税率等级。“豁免”是指交易者并不收集关于其销售的增值税，并没有收到用于支付其购买的投入增值税的学分。“零税率”是指交易者承担的增值税，这恰好是零的实际利率，并接收输入缴纳的增值税信贷。
30、交易一样，潜在的纳税人可以免税或零税率。不获豁免交易商的增值税制度的一部分，而不是作为最终买方治疗。一个零税率的企业不收取销售的增值税，但为它支付任何进项税额补偿。然而，如果在生产的最后阶段出现的豁免，增值税收入就会相应减少，因为没有转移和增加税收相应的负担;在最后阶段的增加价值，只能够从增值税中逃脱。豁免增值税的杂货店不征收增值税，将无法要求支付其购买的税收信贷。在最后阶段的豁免意味着杂货商将成为面包的最终消费者。作为最终消费者，杂货店将支付的增值税作为购买价格的一部分。没有转移和增加税收负担会发生，因为杂货商将无法通过税收从输入支付。在生产的最后阶段发生的豁免是指输入学分链将停止在舞台前的
31、最后阶段。贝克的舞台后添加任何价值，只会逃避的增值税，有些豁免也可能是由于政府收入减少造成的。零售税概述现在才开始考虑部分增值税和零售销售税（RST）之间的相似性和差异，本文的下一部分论述一个典型的零售销售税制度。美国各州实行的零售销售和使用税普遍征收的有形个人财产所有未明确豁免的零售业销货额。对服务的，只有那些明确列举的应课税（沃伦，1998年戈勒和拉蒙特）。零售税一般按销售发票和消费者在销售点收集。零售商负责汇款收集到税务机关的税收。从理论上讲，零售销售税是单级的税，是由最终消费者承担，这意味着税应仅适用于个人使用和消费的最终销售。因此，在经济过程中的中间交易被排除在外的销售税的范围。使用相同的生产面包上面的例子，征收销售税将只对生产的最后阶段杂货商向最终消费者出售面包。然而，根据美国的销售税制度，并不限于一般销售税转移到经济过程中生产的最终产品的最终消费者。例如，开征销售税使用它来提供面包杂货商的卡车上的物资采购没有豁免。税收背后的原因是卡车物资，不构成的一部分，面包和面包师被认为是最终消费者用品。然而，为了达到某种均衡的零售销售税的假象，许多州的销售税排除或免除大量的中间交易。
