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

本研究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，并提出适用于跨法域贸易的增值税类型的改革方案以及理想的协调过程。本研究的主要成果如下：（1）在没有边境管制和目的地原则的情况下，我们有四种适用于管辖区间贸易的增值税：由Ricardo Varsano和Charles McLure提出的CVAT;由Michael Keen和Stephan Smith提出的VIVAT;由Richard Bird和Pierre-Pascal Gendron提出的Dual VAT;由Satya Poddar和Eric赫顿提出的PVAT。我们对这些增值税进行了评估，并得出结论，认为PVAT将是亚洲经济区域内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》规定了印度在2007- 2008年之前的财政整顿进程。2004年上台的UPA政府推迟了减少失业的目标， ...更多信息 2008-09年度的财政赤字。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。从州销售税向州一级增值税的转变被推迟，但2005年4月，29个州中有21个州引入了州增值税。印度实行中央增值税和邦增值税的双重增值税制度，只对货物征收，中央服务税则对占GDP一半的服务征收。可以指出，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，对货物和服务不进行边境管制，并根据目的地原则。（3）印度尼西亚是一个中央集权国家，2001年开始了大爆炸式的权力下放进程。国际货币基金组织（IMF）和世界银行（World Bank）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年的土地和建筑税。2004年总统选举后，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方面看不到任何进展。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