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The programme of harmonizing consumption tax systems in the integration of Asian economic region

亚洲经济区域一体化中统一消费税制度的计划

基本信息

批准号：
14530081
负责人：
YAMAMOTO Iwao
金额：
$ 1.92万
依托单位：
Kyushu Sangyo University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2004
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-14530081/
关键词：
Asian economic region Tax reform Dual VAT Fiscal deficit Taxation of inter-jurisdictional trade Fiscal transparency Intergovernmental fiscal transfer system Decentralization 経済改革州VAT 経済構造転換 VAT 管轄間税調整 PVAT(前納VAT)税務行政管轄間取引課

项目摘要

The main purpose of this research project is to analyze different developing processea of VAT system in EU, Canada and India, and propose the reform programme of feasible type of VAT on inter-jurisdictional trade as well as desirable harmonizing processes. Some important results of this research project are as follows :(1)We have four types of VAT on inter-jurisdictional trade which would be operational without border controls and on the destination principle : CVAT proposed by Ricardo Varsano and Charles McLure ; VIVAT by Michael Keen and Stephan Smith ; Dual VAT by Richard Bird and Pierre-Pascal Gendron ; PVAT by Satya Poddar and Eric Hutton. We have reviewed these VATS and concluded that PVAT would be an optimal VAT on inter jurisdictional trade in the Asian economic region.(2)The Fiscal Responsibility and Budget Management Act, 2003 prescribes the process of fiscal consolidation by 2007-08 in India. The UPA government which took office in 2004, has postponed the goal of reducing re … More venue and fiscal deficits to 2008-09. The reduction of fiscal deficit needed to reform domestic trade taxes, particularly state sales taxes. The purpose of domestic trade taxes reform was an introduction of VAT on both levels of centre and states. The shift from state sales taxes to state level VATS had been delayed, but 21 among 29 states have introduced state VATs in April 2005. The Indian dual VAT system of CENVAT and state VATs are imposed on only goods, Service tax of centre is levied on services which account for a half of GDP. It could be pointed that the main issue of tax reform should be to build a comprehensive dual VAT system on goods and services without border controls and on the destination principle.(3)Indonesia, the centralized state, began the Big Bang type of decentralization processes in 2001. Some reports of IMF and World Bank that have supported Indonesian government have analyzed its situation and presented some issues. Main issues are (a)the function allotment among different levels of government, (b)the administrative ability of local governments, (c)the intergovernmental fiscal transfer system, (d)the accountability of local governments. And an important area of local tax reforms is property taxes, particularly Land and Building Tax of 1986. As a result of the presidential election in 2004, S.B.Yudhoyono was inaugurated as president. The recent economic situation has been good, but we could not find any progress in fiscal and tax reforms as well as decentralization processes. Less

本研究项目的主要目的是分析欧盟、加拿大和印度增值税制度的不同发展过程，并提出可行的跨管辖区贸易增值税改革方案以及理想的协调过程。本研究项目的一些重要结果如下：(1)我们有四种类型的跨管辖区贸易增值税，这些增值税将在没有边境管制和目的地原则的情况下运作：里卡多·瓦尔萨诺和查尔斯·麦克卢尔提出的增值税；迈克尔·基恩和斯蒂芬·史密斯的《VIVAT》；理查德·伯德和皮埃尔-帕斯卡·詹德龙的《双重增值税》；萨蒂亚·波达尔和埃里克·赫顿的PVAT。我们对这些增值税进行了审查，并得出结论，增值税将是亚洲经济区域司法管辖区间贸易的最佳增值税。(2) 2003年《财政责任和预算管理法》规定了印度到2007-08年的财政整顿过程。2004年上台的联合进步联盟（UPA）政府已将减少税收和财政赤字的目标推迟到2008-09年。减少财政赤字需要改革国内贸易税，特别是州销售税。国内贸易税改革的目的是在中央和邦两级引入增值税。从州销售税到州增值税的转变被推迟了，但在2005年4月，29个州中有21个引入了州增值税。印度的双重增值税制度只对商品征收增值税和邦增值税，中央的服务税是对占GDP一半的服务征收的。可以指出的是，税制改革的主要问题应该是建立一个没有边境管制和目的地原则的商品和服务的全面双重增值税制度。(3)中央集权国家印度尼西亚于2001年开始了大爆炸式的分权进程。一些支持印尼政府的国际货币基金组织和世界银行的报告分析了印尼的情况并提出了一些问题。主要问题是(a)各级政府之间的职能分配；(b)地方政府的行政能力；(c)政府间财政转移支付制度；(d)地方政府的问责制。地方税收改革的一个重要领域是财产税，特别是1986年的土地和建筑税。由于2004年的总统选举，苏西洛就任总统。最近的经济形势很好，但我们在财政和税收改革以及权力下放进程方面没有发现任何进展。少