I中国与英国的增值税比较研究摘要截止到2016年年末,全世界已经有了150多个国家实行了增值税,并且已经达成了共识,通过增值税加强对境内经济发展的管理。增值税已经成为了全球最主要的税种之一,并且重要性不断增长。并且随着经济水平的不断提高,在2016年我国实行了全面的增值税改革,全国全面实行增值税的计划已经得到了实现。但是我国现在增值税体制改革的进程中,由于原有增值税的历史遗留问题,仍然面临着诸多的挑战。如何克服这些问题和挑战是我国政府不得不面对的一个难题。本文通过英国与中国增值税之间的区别分析发展中国家和发达国家之间增值税的发展情况,结合我国实际情况,探讨我国现有增值税制度的不足与英国增值税制度的优势,研究发达国家在增值税领域所取得的成果,将之运用于我国增值税制度的建设上。同时,本文针对我国现有增值税制度提出四个对策性建议:我国现有的消费经济发展状况,增值税链条,增值税优惠政策以及对增值税征管环节的金税工程。通过对这四个方向的分析和比对,结合英国经验,为我国增值税制度建设探讨出具有实际意义的建议。关键词:增值税税率设计,消费型增值税,纳税链条,优惠政策,金税工程AcomparativestudyofvalueaddedtaxbetweenChinaandBritainIIAbstractUntiltheendof2016,150countriesaroundtheworldcarryoutthevalue-addedtax.Thesecountriesusethevalue-addedtaxtoreinforcethemanagementoftheeconomic.Nowadays,thevalue-addedtaxhasbecomeoneofthemaintaxcategories.Becauseoftheimprovingofeconomy,ourcountryputthevalue-addedtaxintopracticein2016andfinishedtheprocessofreplacingsalestaxwithvalue-addedtax.However,therearestillsomeproblemsintheprogressofrevolutioninimplementingvalue-addedtax.Sincesomehistoricalproblemsofthevalue-addedtaxstillneededtobesolved,howtosolvetheseproblemsandchallengesbecomesaproblemthatgovernmenthastofacewith.Bycomparingthevalue-addedtaxdifferencesbetweenUKandChina,thispaperexplainstheVATsituationinbothdevelopedanddevelopingcountries.Furthermore,weareabletolearntheexperienceofUKandadvancethevalue-addedtaxtheoreticalframeworkinourcountry.Atthemeantimes,accordingtotheexistingtaxsystem,thisessayalsofocusesonfourviewpoints:consumptioneconomydevelopment,VATchain,preferentialprincipleofadded-valueandthegoldentaxprojectinVAT.CombiningtheexperienceoftheUK,weareabletoproposesomemeaningfuladviceviaanalyzingandcomparingthesefourstudies.Keywords:VATratedevise,ConsumptionBasedVAT,VATchain,preferentialprincipleofVAT,goldentaxprojectIV目录一、国内外文献综述......................................................................................1(一)国内文献综述.........................................................................................1(二)国外文献综述.........................................................................................1二、增值税概述..........................................................................................................1(一)中国增值税概述.....................................................................................1(二)英国增值税概述.....................................................................................2三、中国与英国增值税差异比较...............................................................................3(一)增值税一般规定的比较.........................................................................3(二)增值税税率设计比较.............................................................................4(三)英国增值税税率对我国的影响..............................................................4(四)基于国情的增值税发展建设.............