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    ACCA:现代化增值税体系的强大支持者!

    2016-04-11    来源:东方立品ACCA 东方立品ACCA

    ACCA (the Association of Chartered Certified Accountants) welcomes the new VAT Action Plan unveiled by the European Commission in 8 APR 2016, but warns of the potential danger of compliance costs for smaller businesses.
    2016年4月8日,ACCA迎来了新的增值税行动计划,这一计划被欧盟委员会公开,但这也预示着一种潜在风险,那就是小企业将要承担一定的遵从成本。
     
    Chas Roy-Chowdhury, ACCA’s head of taxation says:
     
    'No one can deny that the current VAT system needs to be reformed and improved to keep pace with the challenges of our evolving global, digital and mobile economy. We agree with the European Commission that the new definitive VAT regime needs to simpler to better exploit the opportunities of digital technology and to reduce the costs of revenue collection.'
    “无可否认,为了适应全球化数字和移动经济的变革,当前的增值税体系需要改革和改进。我们同意欧盟委员会的观点,为了更好地开拓数字科技发展的机会,减少税收成本,新确定的增值税制度需要更加简单明确。”
     
    The European Commission is proposing a new definitive system based on the principle of taxation at the destination of the goods, as opposed to the principle of origin. ACCA warns that this could create more complexity for businesses, as they will have to deal with different VAT rates when operating across borders.
    欧盟委员会提议,新确定的制度以最终的商品作为税收的根据,而不是以商品来源作为征收依据。ACCA提醒,这可能对企业带来更多的复杂性,当跨国经营时它们得处理不同的增值税税率。
    Chas Roy-Chowdhury explains:
     
    'Companies will have to make sure they understand the VAT rules in other jurisdictions. This is again likely to affect more small businesses, for which compliance costs are always more difficult to bear. We therefore hope that the planned simplification package for SMEs - and especially the revision of the SMEs special regime that the Commission announced for 2017 - will address this issue.'
    “公司必须确定他们理解别的行政辖区的增值税规则。这个又将影响更多的小企业,对于小企业来说遵从成本是个繁重的负担。因此我们希望这个计划可以简化中小企业的包袱,特别是修正中小企业特殊的体制,委员会宣布2017年将处理这个问题。”
     
    The European Commission is also proposing two options to give Member States flexibility to set reduced rates of VAT: the extension and regular review of the list of eligible goods and services, and the more ambitious approach of abolishing that list.
    欧盟委员会为其成员国提出灵活性的减少增值税税率的两种选择:延期和定期检查合格商品和服务清单,更有甚者可以废除这些清单。
     
    Chas Roy-Chowdhury points out:
     
    'I have heard some concerns regarding potential harm to countries already using reduced rates, such as the UK. However, at this stage, I do not think that either of these options entail any potential substantive adverse effect on the ability of member states to compete.. Reduced VAT rates are purely domestic matters, they have no impact on exports.
    “也听到一些担忧,对于那些已经减少税率的国家有潜在的危害,例如英国。但是,在现阶段,我并不认为对成员国的竞争存在任何潜在的实质的副作用。减少增值税税率是单纯国家内部事务,它们对外部并无影响。”
     
    'For instance, if other member states were to decide to introduce reduced or zero rates on products which the UK already have, I do not see why Britain would face increased VAT competition. Member states would still be obliged to observe internal market and competition rules, as well as the rules stemming from the economic governance framework and the EU Semester.
    “比如,如果别的成员国决定执行产品降低税率或者零税率,像英国现在已经实行的,我看不到为什么英国将面对增值税竞争的增加。成员国将有义务观察内部的市场和竞争规则,该规则也起源于经济治理框架和欧盟时期。”
     
    'We also welcome the proposal to ensure that e-publications can benefit from the same reduced rates as physical publications, as this will create a level playing field between electronic books and paper books, which in member states such as the UK are exempt.'
    “我们也提议,为了确保电子出版物能和纸质出版物一样从减少税率中受益,将创造位于电子书和纸质版书中间的一块公平竞争环境,像英国这样的成员国将获得免税。”
     
    'ACCA is a strong supporter of the move towards a modernised VAT system. We commend the efforts and the perseverance of the European Commission and we agree that the “status quo” and “business as usual” are no longer sustainable options. We recognise however that the task will not be an easy one, especially with the unanimity rule in the Council. We urge Member States to make sure that the final drafting of the forthcoming legislative initiatives announced in the action plan will end-up as real and concrete steps towards the creation of a genuine single EU VAT area. We now look forward to contributing to the debate.'
    “ACCA是迈向现代化增值税体系的一个强大支持者。我们表扬欧盟委员会的坚韧不拔的努力,同时我们也同意the “status quo” and “business as usual” 不再是可持续的选择。我们承认,这个任务并非那么容易,特别是面对理事会的全体一致的规则。我们强烈要求成员国确信在欧盟增值税领域,最终立法创制权的决议稿会宣布这一行动计划将取得真正的实质的步伐。我们期待着在讨论中有所贡献。”
     
    -ENDS
    (备注:本翻译仅代表小编个人观点)
    About ACCA
     
    ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. It offers business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.
     
    ACCA supports its 178,000 members and 455,000 students in 181 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. ACCA works through a network of 95 offices and centres and more than 7,110 Approved Employers worldwide, who provide high standards of employee learning and development. Through its public interest remit, ACCA promotes appropriate regulation of accounting and conducts relevant research to ensure accountancy continues to grow in reputation and influence.
     
    Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. It believes that accountants bring value to economies in all stages of development and seek to develop capacity in the profession and encourage the adoption of global standards. ACCA’s core values are aligned to the needs of employers in all sectors and it ensures that through its range of qualifications, it prepares accountants for business. ACCA seeks to open up the profession to people of all backgrounds and remove artificial barriers, innovating its qualifications and delivery to meet the diverse needs of trainee professionals and their employers.
     
     
     
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