中华人民共和国和印度共和国增值税法律法规改革:趋势与特点

Pub Date : 2021-10-26 DOI:10.21684/2412-2343-2021-8-3-148-171

Dmitry G. Bachurin, Dmitry G. Bachurin

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引用次数: 0

摘要

增值税是一个多维的理论、财政和法律结构。它也是政治、法律和社会经济关系实际转变的工具。本研究的目的是研究两个最大的金砖国家经济体(中华人民共和国和印度共和国)形成的增值税新概念。假设不仅“欧洲”模式的增值税法律规制可以成功，“中国”模式和“印度模式”也可以成功。作者从总体上考察和评价了增值税法律结构的变化，并着重分析了中国和印度国家增值税(GST)制度法律规制的当前阶段。此外，本文还对2017年至2020年中国和印度增值税(GST)法律机制的政治、法律、社会和经济效应进行了论证。

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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Legal and Regulatory Reform of Value-Added Taxation in the People’s Republic of China and the Republic of India: Trends and Characteristics

Value-added taxation is a multidimensional theoretical, ﬁscal and legal structure. It also serves as a tool for the practical transformation of political, legal and socio-economic relations. The objective of the research is to study new concepts of value-added taxation formed in the two largest BRICS economies (the People’s Republic of China and the Republic of India). The assumption is that not only “European” model of the legal regulation of VAT can be successful, but alternatively “Chinese” and “Indian models.” The author examines and evaluates changes in the legal structure of value added tax in general, and its elements focusing on the current stage of legal regulation of national systems of VAT (GST) in China and India. In addition, the political, legal, social and economic eﬀects of the legal mechanism of VAT (GST) in China and India from 2017 to 2020 are demonstrated.

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