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本文分析总结了近年来世界各国增值税制度的特点及发展趋势。随着开征增值税的国家日益增加,增值税制度日趋简单规范,标准税率由升趋稳,起征点逐步提高,应对数字经济的制度日臻完善,打击欺诈的力度不断加大。各国增值税制度呈现出对纳税人实行分类管理、征收范围广、免税项目少等特点。
This article analyzes and summarizes the characteristics and development trends of the VAT system in various countries in the world in recent years. With the increasing number of countries levying value-added tax, the VAT system has become simpler and norm-timed. The standard tax rate has risen steadily and the threshold has been gradually raised. The system to cope with the digital economy is getting better and the crackdown on fraud is on the rise. The value-added tax system in various countries shows that the taxpayers are classified and managed, with a wide range of tax collection and few duty-free items.