现行希腊的增值税——继续和晨枫抬杠

财迷心窍

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@晨枫 在 希腊危机：三方集团提议 中提到了三方集团对希腊的提议其中对于增值税VAT的要求是：

) E- n1 F3 V: c) L' h! l" k    新的递进销售税从7月1日起执行，预计增加1%GDP的税收
    大部分商品、服务（包括饭店和半成品食品）的销售税23%
    基本食品、水电、酒店13%
, x) G" a) p: D9 o3 w7 R- R/ {: r    医药、书籍、娱乐6%
    取消对岛民的销售税减免

# S  Z$ n  C/ ]5 @. ?但问题是这基本就是希腊现在的税率，更准确的说是上届希腊政府已经接受并执行了的条件。
8 {" _1 U4 b+ p9 e0 T        和现行的差别主要是对于爱琴海岛屿的税率和对于餐馆用餐的税率——不过也不是新鲜事，这两条这两年是加了又减，减了又加。医药、书籍、娱乐居然还减税了？
2 ?1 p; j+ P; ?$ J1 i/ T真应该算是人民的胜利了，这轮谈判中希腊一直主张的是食品和水电要差别税率，而债权人要求统一税率。从整体政策上讲Yanis Varoufakis的态度一直是支持加税，反对削减社会福利（养老金）——很自然的社会主义思想。
9 Z. t0 Q2 k/ |1 s7 P& \其实无论最终结果如何，本届希腊政府在谈判桌中已经为希腊人民争取到了一些条件，比如财政盈余，在本谈判前债权人的要求（上届政府接受的）是2015年3%，而现在基本应该已经接受了1%的目标——当然这也可以解释为债权人对于谈判有诚意而现任希腊政府无诚意——取决于你的立场。
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4 B+ K4 K+ V7 V8 e0 |/ `7 Q看了下最近的发帖，我已经快成了希腊左翼政府在爱坛的代言人了，但这并不是我的本意。不过我确认认为在希腊债务危机过程中，主流媒体的报道很多时候是在有意无意的抹黑希腊人，不完全统计我在爱坛为希腊人的解释包括：
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    希腊国防部长：不给钱就给恐怖分子发护照
! l/ z( c; Q' _) W. Z' c    齐普拉斯一上台，第一件事情就是取消中国对比雷埃夫斯港的经营权
    希腊人都是游手好闲好吃懒做
1 a/ o* F. C$ \, a9 g6 T# q7 M. z    希腊人用在吃喝玩乐上的钱和德国人差不多（还多）
) F; p" Q/ p0 L: `    希腊人在过去的4年里没有努力去还债，拒绝承担自己的责任，拒绝改革

不过在认为希腊是个奇葩国家这点上应该和 @晨枫 能达成一致观点。请大家学习下希腊的增值税率和近几年来的变化，就可以体会到这点了。
* {1 }, b% U- n# m. ^# m/ f懒的翻译和摘要了。

以下是现行希腊消费税


% \$ a' g$ ^9 ^; h4 S* O- u/ D5 a; fGreece currently has one standard rate of 23 percent and two reduced rates of 13 percent and 6.5 percent. On all islands except Crete, there is a 30 percent reduction in VAT rates, which are 16 percent, 9 percent, 5 percent.
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' ?' U5 J9 ^- {23 percent — Clothes, shoes, cleaning products and detergents, alcohol/wine, non-alcoholic beverages (carbonated/flavored water, ready-made coffee/tea/hot chocolate, fruit/vegetable juice, sport drinks, granita, smoothie)*, except those consumed on premise of eating/drinking establishments**; ready-made or prepared meals/sandwiches from cafes, catering services, fast food and delivery, hotels, restaurants, supermarkets, snack bars*; products, toiletries, barber and hair salon services, telecommunications (mobile/cell, land line, Internet service), electronics, appliances, CDs, DVDs, furniture, jewelry, plastics, paper products, school supplies, fuel/gas/petrol, cars, motorcycles, scooters, bicycles, vehicle repair and maintenance, road and bridge tolls, use of sports/training/athletic facilities and events, building materials, professional tax/accounting services, artwork, recently constructed buildings (excluding primary residence).

*As of September 1, 2011

13 percent – Food at the supermarket and grocer (manavis), educational institutions, hospitals and clinics, social welfare organizations; food from eating establishments/cafes/pastry shops,* ready-made or prepared meals/sandwiches from cafes, catering services, fast food and delivery, hotels, restaurants, supermarkets, snack bars**; non-carbonated water without flavoring or sugar, non-alcoholic beverages consumed on premises of eating/drinking establishment**, fresh baked goods and pastry from bakeries, eyeglasses, transport tickets (ferry, bus, train), electricity (DEH), natural gas, water (EYDAP); tickets for movies, concerts, circuses, zoos, exhibitions and other cultural events; equipment to serve the disabled, repairs on older homes (plumber, electrician, painters).
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*As of September 1, 2011
**From August 1-December 31, 2013

& B% j' f# k2 S* {3 ~/ G5 E6.5 percent — Books, magazines, newspapers, theater tickets, pharmaceuticals, hotel accommodation, self-contained apartment rentals and camping services.
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这是历史税率变化

Timeline of VAT/ΦΠΑ in Greece

December 29, 2009: Government considers upping VAT to 21 percent before the IMF and EU aid are mentioned.
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% i1 M8 J/ d! c! C* o" R, ]' BJanuary 13, 2010: Greek PM announced that the poor will be spared, no VAT increase.
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% E0 m4 K! h% }1 X- n. LMarch 3, 2010: First round of austerity measures include a 10 percent tax increase on March 15.
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March 15, 2010: VAT raised to 21 percent, 10 percent and 5 percent.
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6 }# ?; _! {! zMay 2, 2010: In order to receive an IMF-EU bailout worth 110 million to help Greece meet debt obligations, a second round of austerity measures removed tax exemptions from a number of professions and imposed an additional 10 percent on all tax rates starting July 1. Three days later, three innocents die when Marfin Bank is firebombed.

June 2010: Inflation hits 13-year high on VAT hikes (Kathimerini), and multinationals like Coca-Cola mull leaving Greece for a friendlier business environment (Kathimerini).
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( i9 `" B+ m& Q: ~9 CJuly 1, 2010: New VAT rates of 23 percent, 11 percent and 5.5 percent take effect.

November 18, 2010: Third round of austerity measures was drafted to increase VAT on January 1, 2011 from 5.5 percent to 6.5 percent, 11 percent to 13 percent, leaving 23 percent ‘as is,’ then moving luxury goods in the 11 percent bracket to 23 percent, and pharmaceuticals and tourism services to 6.5 percent. Rates for the Aegean Islands will be hikes from 4 percent to 5 percent, and 8 percent to 9 percent. Tax on tobacco products will increase by 10-20 percent. This was done after Eurostat revised Greece’s 2009 deficit to 15.4 percent of GDP and IMF/EU auditors determined Greece had not met its commitments, per the terms of the bailout.

一年内三次加税
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+ X2 O0 N/ J+ `& N/ ?# dJanuary 1, 2011: New VAT rates of 23 percent, 13 percent and 6.5 percent take effect, according to law 3899/2010. Aegean Islands 16 percent, 9 percent, 5 percent.

March 28, 2011: Fourth round of austerity measures could include an added tax on soft drinks and an end to the 30 percent discount enjoyed by the Aegean islands.
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* A* `/ j: D1 R7 fMay 31, 2011: Greece, EU, IMF reportedly agreed to lower VAT from 23 percent to 20 percent, and 13 percent to 10 percent — Reuters/Imerisia. However, the measures passed in principle on June 9 have been revised several times and nthing has been finalized.

3 ^: @4 U; a" `# s8 G; Q0 E, X- YAugust 28, 2011: Ministry considers doing away with 30 percent discounted VAT rates on Mykonos, Paros, Santorini and Rhodes, where residents are often wealthy and tax evasion is rampant. Scenarios to lower the high rate of 23 percent to 19 percent have also been discussed. — Ta Nea
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8 L+ C) P- s  X3 Z9 \September 1, 2011: All non-alcoholic beverages purchased anywhere are taxed at 23 percent instead of 13 percent, except plain table water. All ready-made, prepared or packaged meals bought anywhere outside of an educational institution or hospital are also taxed 23 percent. For an explanation, see “Food and drink taxed 23 percent in Greece.”
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: `. d" n, Q" D- k  U* D0 s6 JJuly 17, 2013: PM announces that so-called restaurant tax would be lowered to 13 percent for a fixed period from August 1 to December 31, under a conditional agreement with the IMF-EU. If tax evasion continues, VAT will again be raised to 23 percent on January 1, 2014. — Reuters, Naftemporiki

+ I2 _0 f; d+ oAugust 1, 2013: Tax on ready-made/take-away food from cafes, clubs, hotels and restaurants lowered to 13 percent. Lower rate also applies to non-alcoholic beverages consumed on premises, but not take away/delivery.

December 1, 2014: Greece offers to raise VAT in exchange for IMF/EU bailout payments. — Reuters
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sitan

现在奇普拉斯每几个小时就又一张新牌打出来，完全看不出牌路。欧盟方的回应是坚定的，而且都是预料之中的反应。可能要事件过去了，回头看这段时间双方博弈，才会真正体会都是怎么回事。

面朝大海

支持希腊人民

fcboliver

成王败寇。失败者在这个现实的社会中没有发言权。

opensrc

其实问题的关键是希腊有钱人偷税漏税太厉害了，加增值税啥的都只是敲边鼓。希腊人民总体上从加入欧元得到的好处非常有限，却把家当赔上了。我也在好奇，希腊借的这些钱都到哪里去了？！