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

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，并提出可行的增值税类型对跨司法管辖区贸易的改革方案以及理想的协调过程。本研究项目的一些重要成果如下：(1)我们有四种适用于跨司法管辖区贸易的增值税，它们将在没有边境管制的情况下按目的地原则运作：Ricardo Varsano和Charles McLure提出的CVAT；Michael Kin和Stephan Smith提出的Vivat；Richard Bird和Pierre-Pascal Gendron提出的双重增值税；Satya Poddar和Eric Hutton提出的增值税。我们已经审查了这些增值税，并得出结论，增值税将是亚洲经济区司法管辖区间贸易的最佳增值税。(2)2003年的《财政责任和预算管理法》规定了印度在2007-08年前进行财政巩固的过程。2004年上台的UPA政府推迟了降低Re…的目标2008-09年度将出现更多场馆和财政赤字。削减财政赤字需要改革国内贸易税，特别是国家销售税。国内贸易税改革的目的是在中央和各州两个层面上引入增值税。从州销售税向州一级增值税的转变被推迟了，但29个州中有21个在2005年4月引入了州增值税。印度实行中央增值税和国家增值税双重增值税制度，只对商品征收增值税，对占GDP一半的服务征收中心服务税。可以指出的是，税收改革的主要问题应该是建立一个全面的双重增值税制度，对商品和服务不受边境管制，并遵循目的地原则。(3)集权国家印度尼西亚在2001年开始了大爆炸式的权力下放进程。国际货币基金组织和世界银行的一些支持印尼政府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。地方税改革的一个重要领域是财产税，特别是1986年的土地税和建筑税。2004年总统选举的结果是，S.B.尤多约诺就任总统。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中找不到任何进展。较少

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