最终增值税制度:与转型决裂

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2018-03-01 DOI:10.54648/ecta2018013

R. de la Feria

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引用次数: 0

摘要

这篇短文回顾了欧盟关于明确增值税制度的建议，得出的结论是，与新批准的数字一揽子计划一起，它们代表了以前的增值税制度的真正进步。然而，这些还不够。一个公平、高效和防欺诈的欧盟增值税制度，除了这些建议外，还需要改革目前管理增值税基础的规则，即增值税税率和免税额。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Definitive VAT System: Breaking with Transition

This short paper reviews the EU proposals for a definite VAT system, concluding that, together with the newly approved digital package, they represent therefore real progress the previous VAT system. Yet, they are not enough. A fair, efficient and fraud-proof EU VAT system requires, in addition to those proposals, reform of the rules currently governing the VAT base, namely VAT rates and exemptions.

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ERN: Value-Added Tax; Goods & Services Tax (Topic)

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