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

该研究项目的主要目的是分析欧盟，加拿大和印度的开发增值税系统的不同开发过程，并提出有关可行类型的增值税改革计划，以限制界限性贸易以及理想的协调过程。该研究项目的一些重要结果如下：（1）我们有四种类型的关于界限间贸易的增值税，而没有边境控制和目的地原则，这将是在运营的：Ricardo Varsano和Charles McLure提出的CVAT；迈克尔·基恩（Michael Keen）和斯蒂芬·史密斯（Stephan Smith）的Vivat；理查德·伯德（Richard Bird）和皮埃尔·帕斯卡（Pierre-Pascal Gendron）的双桶；萨蒂亚·波达（Satya Poddar）和埃里克·赫顿（Eric Hutton）的PVAT。我们已经审查了这些大桶，并得出结论，PVAT将是亚洲经济地区司法管辖区贸易的最佳增值税。（2）2003年《财政责任和预算管理法》规定了2007 - 08年印度的财政合并过程。 2004年上任的UPA政府推迟了减少RE的目标……更多的场地和财政定义为2008 - 09年。改革国内贸易税，特别是州销售税所需的财政赤字减少。国内贸易税改革的目的是在中心和州的两个级别上引入增值税。从州销售税到州一级大桶的转变已被推迟，但是29个州在2005年4月推出了州大桶。印度Cenvat的双重增值税系统仅对商品征收，中心的服务税征收了一半GDP的服务。可以指出的是，税收改革的主要问题应该是在没有边境控制和目的地原则的情况下建立一个全面的双重增值税系统。（3）印度尼西亚，集中式国家，在2001年开始了大爆炸类型的权力下放流程。一些支持印尼政府支持其状况并提出了一些问题的国际货币基金组织和世界银行的报告。主要问题是（a）不同级别政府之间的职能分配，（b）地方政府的行政能力，（c）政府间财政转移系统，（d）地方政府的责任。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。由于2004年总统大选，S.B。 Yudhoyono被任命为总统。最近的经济状况很好，但是我们找不到财政和税收改革以及权力下放过程的任何进展。较少的