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| 題名: | 增值稅及其對蒙古國的影響研究 |
| 其他題名: | A Study on Value Added Tax and Its Impacts on Mongolia |
| 作者: | 赫達
BATBAATAR, KHERLEN |
| 貢獻者: | 國際事務與企業學系公共政策研究碩士班
張心怡
CHANG, HSIN-YI |
| 關鍵詞: | 增值稅;門檻;免稅額;增值稅政策;稅務局
VAT rate;threshold;exemption;VAT policy;VAT administration |
| 日期: | 2019 |
| 上傳時間: | 2022-08-08 11:40:57 (UTC+8) |
| 摘要: | 在現今世界中，許多國家希望能透過稅收來增加國家收入，特別是增值稅。增值稅是基於商品或服務在每一個商業環節的增值來課徵稅收的一種間接稅，其優點包括：經濟交換的透明化、促進投資、生產與輸出、自動勾稽以防止逃漏稅、避免重複課徵及稅上加稅等。在1990年代初期前蘇聯瓦解後，前蘇聯各成員國及前東歐等原本採行計劃經濟的社會主義國家轉變成資本主義的市場經濟體制，同時也進行稅制結構的全面改革，而如何在改革的同時能夠維持政府預算的穩定和經濟的效率與公平性，則成了新稅制在設計上必須考量的重點。作為一個前社會主義國家，蒙古國在1993年展開轉型的過程，並在國際貨幣基金及日本的協助下，發展出一套新的徵稅制度和稅務單位。本研究擬回顧蒙古國進行稅制改革的過程，同時探討增值稅對蒙古國之影響，而本研究認為，任何要進行重大稅制改革及採行增值稅制度的國家在進行改革時，宜考量稅制的簡化、稅率、課稅門檻、免稅額的設定、稅收客體,，同時提供合宜的法律支援。
In modern world, many countries try to be good revenue collection from tax, especially VAT (value added tax). VAT has the great potential for collecting government revenue making. Advantages of this value added tax are such as: transparency of economic exchanges, to encourage investment, production and export, to take more tax from those society people that consumes more luxury and unnecessariness goods and services, to prevent from taking additional tax from product or services etc. In early 1990s, after gaining independence, the Baltics, Russia, and other countries of the former Soviet Union started the transition process to a market economy, large-scale structural reforms were initiated in virtually all sectors of their economies, including the fiscal operations of governments. These structural changes required fundamental tax reforms that would allow the governments to maintain fiscal stability and, at the same time, provide a framework for economic efficiency and equity. As former socialist country, Mongolia also started transition process and new tax law bunches have created in 1993 after migrated from communist regime to democratic regime. During that time, Mongolia also tried to create better revenue collection tax system and actively co-worked with International monetary fund and Japan international cooperation agency for modern tax system. This study investigates tax reform and VAT and how its implementation impacts Mongolia. During the tax reform and VAT implementation, the tax administration and government should pay attention to tax simplification, tax rate, tax threshold, exemptions, broad base of taxpayer and compatible legal support. |
| 顯示於類別: | [國際事務與企業學系(亞太研究碩士班,公共政策研究碩士班,歐洲研究碩士班)] 博碩士論文-公共政策研究碩士班
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