附加價値稅 硏究 = A Study on the Value Added Tax

다국어 초록 (Multilingual Abstract)

The value added tax is, briefly, a tax levied on businesses on the value they add to their purchases of raw materials and goods and services. The base of the value added tax was originally derived by Thomas S.Adams and Wilhelm Von Siemens from accounts of the individual firm in order to eliminate the individual firm in order to eliminate the mutiple taxation of items intering into cost of sales which characterize the general turn-over tax. The value added tax has been adopted as the major sales tax of the European Economic Community and many other countries have adopted it and want to adopt it.
The value added tax is classified in three kinds such as Gross Product Type, Net Income Type, and Consumption Type. The value added can be derived either by subtracting from total sales the amounts paid during the period for produced goods or specified categories of them(subtraction method) or by adding the various payments comprise value added: wages paid, interest paid, net profits, and so on(addition method). The tax rate can be levied on either a tax exclusive base, or a tx inclusive base. On either a tax exclusive or tax inclusive base, there are two methods of calculating the tax, the direct and the indirect.
EEC has adopted consumption type which taxes on all goods purchased for business use may be deducted on a current basis, and has chosen the subtrdctive, tax exclusive, indirect method of calculating tax liability. Under such VAT system, the tax is almost forward shifting to consumers.
The tax on value added shall be charged on: (a) deliveries of goods and the rendering of services, effected for a consideration within the country by a taxabel person. (b) the import of goods. Exports are free of tax when they cross a border. On entry to another country, as imports, they become liable to the full rate of VAT on similar goods domestically produced in the importing country. This treatment of exports and imports is that of the destination principle.
The value added tax offers the great advandage of economic neutrality. It avoids the advers economic effects of the turn-over tax without concentrating the burden at a single stage. Since the tax applies only to the value added by each firm-not to gross receipts-the organization of production, the degree of integration, and the location of particular functions do not affect the overall tax liability so long as all sectors, including retailing, are covered. Exports can be freed of tax without difficulty while elimination of tax would improve the position of home industries in world market. At the same time, a substantial portion of the tax will be collected at preretail levels and much of this income will be collected at the import stage in the earliest years of development. Thus a government is assured of a large portion of the total revenue. A singnificant advdntage of the value added tax compared with all other tax forms is the buit-in cross-check feature. The tax paid by one firm is reported by firms purchasing from this vender as a credit against their own tax by the first firm is likely to be discovered. Another potential adventage of VAT is the possibly greater ease of excluding producers goods from coverage. Furthermore the value added tax can add to the useful fiscal weapons of government.
The major problem of the value added tax is the greater overall complexity compared with the other forms of sales tax. The concept of the tax is much more difficult to make clearly understood and the task of record keeping is somewhat greater, since taxes paid on purchases must be compiled and cumulated in addition to data on sales. And regressiveness of its burden and preferential treatment of capital-intensive industries are another problems. The most trouble-some problem is the probable increase of prices at tehe beginning of its adoption.

목차 (Table of Contents)

• Ⅰ. 緖論
• Ⅱ. 附加價値의 槪念
• Ⅲ. 附加價値設의 類型
• Ⅳ. 附加價値設의 課稅方法
• Ⅴ. 附加價値設의 基本構造
• Ⅵ. 附加價値設의 經濟的 效果와 問題點
• Ⅶ. 結論
• 英文抄錄