英语翻译对消费型增值税的最大质疑就是其累退性.消费型增值税是向最终消费品征收的税,而消费税相对于个人所得来说是累退的.比

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英语翻译
对消费型增值税的最大质疑就是其累退性.消费型增值税是向最终消费品征收的税,而消费税相对于个人所得来说是累退的.比如说,低收入者和高收入者同样买了一台计算机,两人缴纳的税一样,但相对收入来说,低收入者的税率就高了.也有人认为,高收入者买的多,所缴纳的税也会多.无论如何,如果税率是唯一的,增值税就不会是累进的,最多与收入成比例.当然,如果穷人消费的物品增值税率低,增值税也可以是累进的.到底累进程度有多高,就要看具体税率了.美国联邦政府至今没有实行增值税,主要是考虑到该税的累退性.
1个回答 分类:英语 2014-11-29

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The biggest question for the consumption-based value-added tax is its regressive nature.Consumer is to the end consumer goods tax,VAT and consumption tax is a regressive relative to personal income.For example,low-income and high-income earners also bought a computer,two people pay taxes,but relative to income,low-income tax rate is high.There are also people who believe that buy more high earners,pay the taxes will also be more.Anyway,if the rate is the only,the VAT will not is a progressive,most proportional to income.Items,of course,if the poor consumption value-added tax,value-added tax can be progressive.Exactly how high progressive degree,depends on the specific tax rates.The federal government has yet to implement VAT,mainly considering the tax regressive nature.
 
 
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