40年前,增值税制在世界范围内还是空白,而现在却已在58个国家和地区实施了。这一新税制推行之快可称奇迹,受到了世人的瞩目。由于增值税是一个新兴的税种,在整个税制结构中占日益显要的地位,再加上它具有其他税种所没有的特征,几十年来通过国际社会的实践逐步形成了一套大多数国家通行的增值税征收管理制度。从各国的实践看,增值税征收管理制度的设置和实施往往受到以下几个因素的影响。 40 years ago, the value-added tax system was still blank in the world, but now it has been implemented in 58 countries and regions. The implementation of this new tax system can be said to be a miracle and has attracted worldwide attention. Since VAT is an emerging tax that occupies an increasingly prominent position in the structure of the tax system as a whole, it has characteristics that other tax types do not have. Over the past decades, the practice of the international community has led to the gradual formation of a system of tariffs Value-added tax collection management system. From the practice of various countries, the establishment and implementation of the management system of VAT collection are often affected by the following factors.