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虽然，在文化上，舞蹈舞蹈，拉丁美洲的足球庆典国家与东南亚的奥秘之间似乎是相当差距，经济上，绘制平行是更容易的。印度尼西亚，泰国，越南和菲律宾等国家分享了许多拉丁美洲国家的市场动态：他们正在新兴市场，它们与他们的拉丁美洲堂兄弟共享类似的增长率，最近在零售购买时拍了增值税（增值税）。他们也在经历irregularitiesin both public and private procurement.
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In this first part of a 3-part series, we look at the experiences of Mexico, Chile, Brazil and Argentina, the continent’s forerunners in implementing e-invoicing and tax reform and ask what Southeast Asia’s emerging nations can learn from their successes and failures.
GDP rates of Latin America and Southeast Asia
Adoption of VAT in Asia Pacific
增值税（也有时被称为GST，或商品和服务税）旨在浏览大多数财富的经济部门支出的一百分比，因此，通常被认为是非常有效的，并被少得多怨恨比其他一些税收。如今，超过150个国家和全球超过40亿人受增值税。
In Asia Pacific, more than 20 countries have got onboard the VAT bus. However, there is still quite a difference in terms of development when these tax regimes are put under the microscope; for example, Singapore slots nicely into an internationally recognized template, with more sophisticated and consistent tax regulation, while countries such as China and Malaysia are still struggling to toe the line as regards internationally recognized tax standards.
亚太地区的一些国家，如香港，仍然坚持这个增值税趋势，但作为他们的人口年龄，直接税收正在下降，这些国家正在考虑间接税收的有用性。
东南亚的增值税差距
As many Southeast Asian countries have difficulty in collecting personal income-tax revenue, and corporate-tax rates have been suppressed as a carrot for foreign investors, VAT has assumed an important role in keeping these economies afloat. Although Southeast Asian tax rates remain below the OECD average of 19%, VAT as a percentage of total tax revenue in these countries can be as high as 35%.
东南亚国家遭受了相同的问题，即拉丁美洲国家在过去（以及许多人继续拥有）方面的税收：如果立法税率均匀应用，所收集的税收收入几乎总是低于收集的收入严格收集。事实上，由于不合规或非收集，东南亚税收税收征收与欧洲联盟的税收呈现出类似的差距。研究表明，印度尼西亚，马来西亚和菲律宾等国家的税收收集更有效地将国家国内生产总值提升到1％。
强制性电子发票可以关闭增值税差距
在最近由Apexeak，Gosocket Corp和GoSocket Corp和Corp的调查中进行发票制品参与者被问及他们认为东南亚可以在B2B和B2G电子发票方面从拉丁美洲学习什么。受访者一致同意电子发票将有助于任何实施增值税的国家。
“In countries where tax agents are not as thick on the ground as they are in the US, the ability to control via computer automation versus after-the-fact audits is the only economical way of ensuring efficient tax collection,” said Scott Lewin, chief executive officer of Invoiceware International.
这种情绪可以解释为什么韩国，第一个亚洲国家在1976年引入增值税，也是第一个引入B2G和B2B电子发票的首先。电子发票越来越被视为衡量和控制税收收集的有效手段，特别是截至跨境电子商务交易的兴起。
Southeast Asian countries have attempted to deal with the VAT gap either by meting out slaps on the wrist to offending companies, or through attempts to ‘educate’ business about the benefits to the economy of efficient tax collection. Singapore has led the way in this respect, hosting the first GST/VAT conference in the Asia Pacific region in 2013 and also launching several initiatives to improve VAT awareness among business owners. However, if Southeast Asian governments could implement e-invoicing and provide a unique, identifiable code for each invoice, a large percentage of human errors would be removed from VAT collection.
讨论这一点：