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增值税并不是针对企业毛利润征收的直接税种,而是针对消费开征的一个税种。增值税的课征对象是商品和服务的消费。在法国,保险被看作是对未来才兑现服务的承诺。而银行业最初选择了缴纳增值税。2005年,除“人民银行”之外,全部其他银行放弃了缴纳增值税的选项。欧盟范围内有关增值税规定的协调是在2006年11月28日第2006/1128指令颁布后才得以实现的,这一指令旨在整合先前已经颁布的有关规章文本,最后进行汇编并以稳定的法典化形式得以确立。
Value-added tax is not a direct tax on corporate gross margins, but a tax on consumption. Value-added tax is the object of consumption of goods and services. In France, insurance is seen as a commitment to cashing in on the future. The banking industry initially opted to pay VAT. In 2005, with the exception of PBOC, all other banks gave up the option of paying VAT. EU harmonization of VAT regulations was implemented only after the promulgation of Directive 2006/1128 of 28 November 2006, aiming at the consolidation of the texts of the regulations previously promulgated and finally compiled and maintained in a stable The codified form was established.