增值税

基本解释 (translations)

VAT  ·  moms

词组短语

value-added tax · added-value tax · duty on value added · tax on added value

与增值税相关的网络例句 [注：此内容来源于网络，仅供参考]

In view of limitation of the production VAT and the requirements of current economic development, it is a must to transfer from production VAT to consumer VAT. Meanwhile the following measures can be taken to make up for the great shrinkage in VAT revenue caused by the implementation of consumer VAT: allocating the refund of fixed assets balance by years, unifying VAT tax rate, abolishing previous low tax rate, imposing new taxations advisably.

鉴于生产型增值税的缺陷及我国目前经济发展的需要，必须适时将生产型增值税转向消费型增值税，同时为弥补消费型增值税所导致的增值税收入的锐减可采取以下方案：把原来的固定资产余额中所含的抵扣税款分几年摊销，统一增值税税率，适当开征新税。

Meanwhile the following measures can be taken to make up for the great shrinkage in vat revenue caused by the implementation of consumer vat: allocating the refund of fixed assets balance by years, unifying vat tax rate, abolishing previous low tax rate, imposing new taxations advisably.

鉴于生产型增值税的缺陷及我国目前经济发展的需要，必须适时将生产型增值税转向消费型增值税，同时为弥补消费型增值税所导致的增值税收入的锐减可采取以下方案：把原来的固定资产余额中所含的抵扣税款分几年摊销，统一增值税税率，适当开征新税。

Everybody to the increment duty attention concentrates, in smuggles, deceives in the tax, but not the standard financial operation causes the increment duty to service improper processing wrong to give actually pays attention few, this article stands in enterprise's standpoint, the antipode easy to make a mistake the service and the accounting practice carry on the analysis, and summarizes a set of increment duty tax cut principle, comes to reduce the increment duty tax burden reasonably legitimately.

大家对增值税的关注都集中在偷税。骗税上，而对业务的不当处理和不规范的财务操作造成增值税错缴却关注较少，本文站在企业的立场上，对极易出错的业务及会计实务进行分析，并总摘要：大家对增值税的关注都集中在偷税。

This article was written prior to the promulgation of the revised Detailed Rules on the Implementation of the Tentative Regulations on the VAT; and the General Administration of Customs has not made clarifications on the availability of duty exemption on imported equipments after the VAT reform.

本文撰写于《增值税暂行条例实施细则》的修订稿公布之前，海关对于增值税转型后进口设备免税政策的实施方案亦尚未明确，关于《增值税暂行条例实施细则》以及随后颁布之法规和规章规范性文件的影响分析请见后续文章。

From 1978 to 1994, Chinese government has enlarged the VAT collection scope gradually; tax regime established in 1994 reform is a preconscious optimal system, which accords with the objective laws and the international trend of VAT model selection. The VAT reform in 1994 also offers a strong taxation support for other governmental reform and expending financial policies.

在1978年～1994年中国增值税通过"小步快走"的方式不断扩大增值税适用范围，为增值税突破政治、经济的限制进行量变积累；1994年增值税改革结合中国国情，实现具有超前意识的最优税制选择，实现增值税在中国的质变；符合国际增值税实施初期类型选择的客观规律和发展趋势，增值税改革为财政政策的"有所作为"提供了有力的税收保障。

Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.

第四，本文以2003年度深圳市数据为例，从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负，运用间接税税负转嫁程度测算模型，测算了深圳市增值税纳税人部分行业税负转嫁的程度，进而得出其经济税负，并分析了深圳市增值税纳税人税负存在的问题以及成因，验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负，得出以下结论：名义税负较高的行业，其经济税负不一定高，而名义税负较低的行业，其经济税负并不一定低，在衡量增值税纳税人的税收负担是否适度的问题上，不能简单的将名义税负与最优税负比较，而应将经济税负与最优税负比较。

According to the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.538 of the State Council, hereinafter referred to as the "Regulation"), the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.50 of the Ministry of Finance and the State Administration of Taxation) and the relevant spirit of the State Council, to do a good job in the consistency of the relevant value added tax policies and strengthen the administration of collection of value added tax, we hereby clarify the relevant issues concerning applying low value added tax rates and policies on collecting value added tax by the simple approach to some goods as follows

各省、自治区、直辖市、计划单列市财政厅、国家税务局，新疆生产建设兵团财务局：根据《中华人民共和国增值税暂行条例》（国务院令538号，以下简称条例）和《中华人民共和国增值税暂行条例实施细则》（财政部国家税务总局令50号）的规定和国务院的有关精神，为做好相关增值税政策规定的衔接，加强征收管理，现将部分货物适用增值税税率和实行增值税简易征收办法的有关事项明确如下

In this paper, the author used the relevant research theories of VAT transformation to analyse the current situation of VAT transformation in China, exposit the drawbacks of the existing VAT, discuss the necessity of VAT transformation; and pointed out the direction of reform from the production-type VAT to consumption-type VAT and brought forward the proposal of VAT transformation of China.

本文借鉴增值税转型的相关理论研究成果，分析我国增值税转型改革的现状，阐述我国现行增值税存在的弊端，论述了增值税转型的必要性，并指出生产型增值税过渡到消费型增值税的改革方向，提出了对我国增值税转型的建议。

It explains the settlement of land value-added tax ,studies from three aspects including its influence on real estate industry,why it has a slow development and its influence on the price of buildings.

对土地增值税的清算进行了解析，从土地增值税清算对房地产企业的影响、土地增值税清算缘何进展缓慢、土地增值税对于房价的影响三个方面进行了研究，分析了清算土地增值税对于房地产业和房价的影响。

VAT reform should base on classifying taxpayer rationally, re-editing standard of two kinds of taxpayers, adjusting and improving the structure of taxpayers. Enlarging the scale of general taxpayer, ensuring it has necessary scale taxpayer, thus ensure the chain of VAT could be widely extending and internal mechanism could be run effectively, implementing the function of taxpayer.

增值税改革须先以合理划分纳税人，重新修订两类纳税入的划分标准，调整和完善纳税人结构为改革突破口、着力点，扩大一般纳税人的规模，保证增值税拥有必要规模的一般纳税主体，这样才能确保增值税的抵扣链条广泛延伸、内在机制有效运行，凸现增值税固有的功能。

与增值税相关的网络解释 [注：此内容来源于网络，仅供参考]

Overpaid VAT changeover：转出多交增值税

'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax | '21710109 转出多交增值税 Overpaid VAT changeover | '21710110 未交增值税 Unpaid VAT

Overpaid VAT changeover：转出多交增值税 轉出多交增值稅

21710108 出口抵减内销产品应纳税额 出口抵減內銷產品應納稅額 Export deduct domestic sales goods... | 21710109 转出多交增值税 轉出多交增值稅 Overpaid VAT changeover | 217102 未交增值税 未交增值稅 Unpaid V...

Rubber stamp for VAT invoice：增值税发票印章

(25)电子申报 Registration with E-Submission | (26)增值税发票印章 Rubber stamp for VAT invoice | (27)增值税资格认定 Fees for recognistion of VAT

Value added tax on impot goods：其中:进口环节增值税

缴纳的增值税 Paid value-addedtax | 其中:进口环节增值税 Value added tax on impot goods | 缴纳的消费税 Paid consumption tax

Value added tax on import goods：其中:进口环节增值税

"缴纳的增值税","Paid value-added tax",12 | " 其中:进口环节增值税"," Value added tax on import goods",13 | "缴纳的消费税","Paid consumption tax",14

TVA：增值税

消费税分以下三类:1.增值税(TVA)这是法国最主要的消费税,也是国家财政收入中比重最大的税收. 增值税是指在商业流通领域中,对各种商业交易按特定比例征收的税. 这种商业交易可以是实物的(如商品交易),

Unpaid VAT：未交增值税

'21710109 转出多交增值税 Overpaid VAT changeover | '21710110 未交增值税 Unpaid VAT | '217102 应交营业税 Business tax payable

Unpaid VAT：应交增值税-未交增值税

应交增值税-转出多交增值税 Transfer-out of overpaid VAT | 应交增值税-未交增值税 Unpaid VAT | 应交消费税 excise tax payable

Unpaid VAT：未交增值税 未交增值稅

21710109 转出多交增值税 轉出多交增值稅 Overpaid VAT changeover | 217102 未交增值税 未交增值稅 Unpaid VAT | 217103 应交营业税 應交營業稅 Business tax payable

VAT paid：应交增值税-已交税金

应交增值税-进项税额 Input VAT | 应交增值税-已交税金 VAT paid | 应交增值税-转出未交增值税 Transfer-out of unpaid VAT