Rate for international comparison. Where the specification of value-added tax system of the country, such as the EU Member States, most of the tax law
The tax rate design tax rebate rate, in strict accordance with the "principle of service, from the number, not the number sign sign not retreat", namely retreat
The tax rate is the tax rate, generally do not separate adjustment of tax rebate rate. If the zero tax rate of French exports policy, by increasing
Full refund value tax rate, the current tax rate is mainly divided into two, namely the basic food, books, a country hotel,
Theatre, concert, medicines, the refund rate is 5.5%; for other goods and services, the refund rate is 19.6%.
Italy is a developed industrialized countries, is an agricultural country. Foreign trade is Italy
The main pillar of the main benefits of economic, traditional commodities for export. Italy tax system by direct and indirect
Tax. Indirect tax of value-added tax in 1973 formally implemented, the tax rate is divided into standard rate of tax and special tax rate of two
Kind of, standard rate of 20%, applicable to imports of general trade and commodities, special rate for lower taxes, especially
Don't reduce the tax rate and tax increases three, reduce the tax rate of 10%, mainly is suitable for the textile special reduced tax;
Rate of 4%, is mainly used for basic food raw materials and provided for social welfare purposes of goods and services and
The transaction; improve the tax rate of 38%, mainly is suitable for the luxury goods and labor transaction. Do not include a tax-free transaction
Real estate, leasing, financial, transportation and communication, science, culture and education activities and so on; the export tax policy
Policy. South Korea is an emerging country, since the nineteen sixties, the South Korean government to implement the "leading export
Economic strategy type "development, promote the rapid development of the national economy, its pillar industries are automobile, electrical outlet
Son, shipbuilding, chemical, steel etc.. South Korea began to implement value-added tax from 1977, tax and ultimately by consumers.
Dan. At the same time, according to the principle of national treatment of imports and domestic goods the same tax rate of tax. Value added
The introduction of a single tax rate of 10%, zero tax rate for export goods, foreign aid and international transportation service etc..
Thus, most of the implementation of value-added tax rebate rate equal to the state tax rate, tax rebate rate remained relatively stable
Set.