The Comparison Of The Vat System Beteen China And Taiwan

In2012, the VAT in mainland is2.641569trillion yuan, accounting for26.2%of all the tax revenue. The VAT is a main kind of taxes, which plays an important role in mainland. From an international point of view, the VAT has always been one of the main taxes in various countries, and plays a role for the economic development of countries immeasurable. VAT as a core tax in mainland, plays an extremely important role in protecting government revenue and adjusting macroeconomic development. Premise compare the reasons for the reference to Taiwan two points, cross-strait relations gradually warming, the economic and trade cooperation, the two sides due to the tax system differences many friction continues researchers refine the research and study, in order to defuse the economic and trade conflict; cooperation on the other hand, the two sides of the Taiwan Strait in the political, economic background, there are many similarities in the VAT system in Taiwan is relatively complete, in terms of the scope of taxation, VAT tax rate level design high can learn, so learn from Taiwan’s VAT system for the continent VAT system reform has inspired.First, based on the instruction of current VAT system in mainland and Taiwan region, the author compares the current VAT system, including method and time of the implementation of the VAT system across the Taiwan Strait, the type and scope of taxation, the taxpayer, the tax rate shall be exempted each of the aspects of the scope of the tax system, invoice system comparison. VAT system involves a wide range of research due to the limitations of time and research capabilities, and more than a few questions. Finally, by comparing the discovery of the urgent need to improve some of the problems of the continent’s current VAT existence, the VAT system and learn from Taiwan to mainland VAT reform recommendations. The tax system optimization is a gradual process, with the mainland’s economic reform and opening up in the field of further development, the tax gradually expanded role in the economy as a whole, and improve the requirements for the tax system is also rising. Improve the VAT system after several reform, still there are a lot of inadequacies in the current economic development. Judging from the current situation, the rapid economic development of cross-strait economic integration is gradually formed, comparative analysis of the two sides of the VAT system, learn from the experience and strengths of the VAT system in Taiwan, making the mainland tax fairness, efficiency and effective management and other tax principle, which is helpful to perfect VAT tax system, and promote the cross-strait economic exchanges as well as economic and trade cooperation.