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Anti-crisis measure. Unexpected opportunities VAT and that this would benefit the United States of America. Vladislav Skopsov (Russia, St. Petersburg) |
| At first glance, this anti-crisis measure does not apply to countries that do not use VAT administration in its credit-invoice option. However, given the interconnectedness of the economies of the world community, and the United States clearly benefit from this, since the value of VAT (the world average rate of 20%) would increase the global consumption and American goods. |
| Is non-inflationary increase of population's purchasing power of anti-crisis measure? And perhaps there is in principle? Annual global retail market is estimated at approximately $ 15-20 trillion. However, approximately 20% of this value has no relation to the price of retail goods (services), the so-called VAT. It is possible to eliminate the real price increase rate of VAT, replacing it with an increase in virtual and based the proposed anti-crisis measure. |
| "And where producers of goods and services will take the money to pay VAT? » - that's the main argument of the adherents of orthodox administration of this tax.
"And where manufacturers are taking the money to pay the corporate tax?" And orthodoxy silenced. |
| Payers of VAT are listed according budgets difference between the amount of VAT received from customers and the amount of VAT from suppliers. Such transfers to the budget are for them the usual costs that are included in the price realization and return of proceeds. However, the mechanism described above clearly shows us that the producers receive twice the amount equal to the difference between the amount of VAT they receive from customers and the amount of VAT from suppliers. And only once give it to the budget. |
| It turns out that this conclusion is independently verifiable.
Considering the structure of the retail price of the goods (services) we can easily find any traces of the names of the two VAT. In the most explicit in this price there are so-called "including VAT», which retailers are obliged to bring retail customers in the Law. But it is also clear that in the present retail prices and costs of producers for transfer of VAT to the budget in each reporting period. However, to determine the exact magnitude of this second VAT is not possible, however, give his assessment of the annual retail turnover possible. This value is approximately equal to the fees budget for VAT in retail trade. |
| Systemically, the presence in the retail price of the sum "including VAT »need only to calculate the value of the producers of VAT, which is to be transferred to the budget. That its purpose is exhausted.
As we have indicated previously, the amounts listed in the budget and return to producers as part of the proceeds, but the "line" of the same value is the manufacturer of the property as a "prize" for participating in the replenishment of the budget. |
| Does the manufacturer of this "prize" or more important to him a general lowering of prices for which it purchases goods and services from suppliers?
Let the rate of VAT is 18%. When trade margin of 10% "bonus" amounts to 1.8% of revenues, while the additional cost of VAT paid to suppliers are of the 18% of the price of supplies. Doubtful benefit! |
| Do not change the method of pursuing the goal of administration VAT, there is a clear opportunity to create consumers the ability to "consume more, pay less."
To make this possible, should only replace the real increase in prices of its virtual value. Perhaps the only expensive part of this «great financial procedures» will change price tags at retail, but the new version of price lists from manufacturers. Adding or not to invoice the word "virtual" - a matter of taste, which "do not argue." |
| Speaking about the current practice of bringing retail buyer, which, as we know, VAT «non-refundable" amounts "including VAT », it should be noted that the amounts of these commodities are not provided, so the inflationary tendencies that practice clearly does not decrease. Most likely, this practice is one of the fundamental causes of inflation. |
| Currently, the international community made extraordinary efforts to encourage non-inflationary demand, so the proposed method should, in our view be seriously considered along with other motions, and perhaps its use will significantly reduce the impact of the global crisis. |