查询词典 VAT

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。

A manifold is assembled on the central part of the machine; there a chute is coupled to discharge whey and curd coming from the cheese making vat/coagulator inside the draining vat; during this phase the auger turns continuously to distribute the curd on the whole length of the draining vat.

一根多支管安装在机器的中央；连接有一个斜槽用于排放乳清（来自奶酪制作桶/凝乳机）和凝乳到排放桶中；在这个阶段，螺旋连续转动，把凝乳分散到排放桶的整个长度上。

Article 9 Where taxpayers purchasing goods or taxable servic es have not obtained and kept the VAT ctedit docum ent in accordance with the regulations, or the VAT payable and other relevant items in accordance wit h the regulations are not indicated on the VAT cre dit document, no input tax shall be ctedited again st the output tax.

第九条 纳税人购进货物或者应税劳务，未按照规定取得并保存增值税扣税凭证，或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的，其进项税额不得从销项税额中抵扣。

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。

While the exact scope of the VAT exemption is critical to the VAT taxability and therefore overall pricing of the outsourced service, another parameter must be considered at the level of the supplier, who may, in certain countries, benefit from a VAT election that may cover all, or part, of the outsourced services.

对免征增值税的劳务范畴的明确规定对于增值税的征收至关重要，因此另一个重要条件，即外包劳务的总体定价必须充分考虑，因为劳务外包商在某些国家可以由于增值税的原因获得能够部分甚至全部弥补外包劳务本身价格的利润。

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。

And we also get the fact that many vat dyestuffs can not be suitable for spun-dyed for viscose as dyed-reagents with the way of "reducing-oxidizing", such as C.I. Vat Blue 6, C.I. Vat Red 29, C.I. Vat Black 29, C.I. Vat Orange 1, C.I. Vat Brown 3 and so on. But some vat dyestuffs have a stable color, such as C.I. Vat Green 3, C.I. Vat Black 8 and so on.

通过实验可知，还原蓝BC、还原大红R、还原灰BG、还原金黄RK、还原棕R等还原染料，在高浓度碱剂、带碱氧化等加工条件下会产生不可逆的色光变化，而且变化程度较大，使得这些染料均不能以&还原－氧化&方式应用于粘胶的纺液着色加工，而还原橄榄绿B、还原灰M等染料受高浓度碱剂、带碱氧化等因素的影响较小，色光较为稳定。

Input vat is deductible where fuel is provided for private use but output vat must be accounted for ,if the individal pays the full cost of the fuel ,out put vat must be accounted for in respect of the amount paid,if the individual pays less than the full cost of the fuel,out put vat must be accounted for based on a scale charge.

时，销项税是根据 scale charge算出来的，当个人支付全部燃料费时，销项税是依据支付的全部燃料费金额算出来的，所支付的费用都是含税的（假设全部燃料费含税为500，个人如全部支付，则可抵扣的进项税为500*17.5/117.5 ，同时应考虑销项税500*17.5/117.5；如个人支付少于500， scale charge 为300，则可抵扣进项税为500*17.5/117.5，同时应考虑销项税300*17.5/117.5），不知这样理解对不对？

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。