搜搜做题作业网求一篇增值税转型方面的英文文献!
来源：学生作业帮 编辑：搜搜做题作业网作业帮 分类：英语作业 时间：2024/04/24 02:07:12
求一篇增值税转型方面的英文文献!
与增值税转型有关的,英文文献,不少于2000字!
小弟拜谢!
与增值税转型有关的,英文文献,不少于2000字!
小弟拜谢!
Value-added tax in transition: Over the past worries and Yuanlv
If the income of the transition, then to the final consumer, will be in the society within the framework of a greater human, financial, material and a waste of time, therefore, from the costs and effects of the transition, to step in the practice of clear distinctions The transition points in the two-step approach (daughter Nanmai cattle back, I no longer hesitated)
In the Third Plenum of the 16th CPC made by the "speed up the socialist market economic system the decision" in the coming period will be in China's comprehensive reform of the taxation system, made clear the specific objectives, including on capital gains tax The transformation of the future tax reform be regarded as the first major tasks. Thus, "value-added tax restructuring" of such a tax professional and highly specialized terminology, the community quickly aroused extensive attention and become in the news media appear more frequently in a hot issue.
Significant gains tax
In fact, the transformation of value-added tax on related issues, several years ago on the sector in economic theory, especially in the finance and taxation theory and the business community conducted in-depth study and exploration. The reason why a tax would cause such widespread public attention because of value-added tax in China's existing tax system and the whole system of government revenue occupies a very important position. (Analysis of the real purpose of the mainstream funds, found that the best opportunities for profit!)
In a modern market economy is relatively developed countries, the structure of the tax system is divided into three main types: the first is a corporate income tax, personal income taxes as the main type of a second to value-added tax, consumption tax and other taxes as the main type of ; Third is the above-mentioned two types of taxes both types. Various types of revenue, its guarantee of revenue for the Government functions and regulate the function of social and economic life is not completely replace each other, so that developed countries tax structure is the development trend of gradually shift the circulation of both the tax and income tax structure. However, due to the income tax collection and management of the technical requirements of more complex, while not conducive to the timely and balanced access to income, so in many developing countries are still adopting value-added tax, business tax, consumption tax and other revenue as the main circulation category of tax structure .
From China's current overall situation, is still a developing country, our revenue collection and management level is not high taxes to income taxes as the main external conditions - such as: a relatively perfect modern corporate system, the residents have greater personal wealth accumulation , And social intermediary organizations (accounting firms, tax accountants firms, etc.) is relatively developed, the personal credit system basically established, and so on - have yet to be further establish and improve, therefore, as a more pragmatic approach, and establish a turnover tax as the main The tax structure should be the correct choice.
And the circulation of the past, other types of taxes such as business tax, product tax, business tax, compared to capital gains tax has not only maintained in the circulation link universal taxation, from a technical solution to repeat the tax advantages, coupled with the encouraging export, The protection of their economy compared with other types of taxes can not be the role, so as to implement the transfer tax as the mainstay of the country's tax preferred taxes.
The necessary restructuring of the value-added tax
The modern sense of the value-added tax, is the 1954 first introduced in France, then in 50 years time, the rapid implementation in the world. China since 1979, the first of the three pilot industrial sector value-added tax, then gradually expand the scope. From 1994 onwards, in the industrial, trade, import and processing, repair, repair, and other aspects of the universal implementation of VAT. As the core of value-added tax is set off against the value of the tax base in the old part of the transfer, in order to avoid double taxation, therefore, identify value-added tax "statutory value added" approach is crucial. Transfer some of its old value, can be divided into fixed assets and liquid assets. States in the net current assets on the basic issue is the same, but less in fixed assets on the issue of the practice is not the same. According to whether or not to allow deductions, and how the tax deduction contained in fixed assets, capital gains tax generally divided into three types:
1. Consumption-type VAT, that is, the enterprises will be allowed to purchase fixed assets were all contained in the one-time tax deduction;
2. Income-tax, that is, allows businesses to deduct the purchase of fixed assets were contained in the tax, but only at times, gradually deducted;
3. Production-based value-added tax, the Government does not allow deductions enterprises in the fixed assets purchased with tax.
In general, consumer-oriented value-added tax is more conducive to the development of production and production-based value-added tax, the Government's revenue more favorable. On the implementation of VAT, the world's most countries in the implementation of VAT implementation of consumer-oriented value-added tax, a small number of countries is the type of value-added tax revenue, while China is currently implementing the production-based value-added tax.
In 1994 China conducted tax reform, we chose a production-based value-added tax is mainly based on two considerations: First, the state-owned enterprise reform has just started, the Government and the free allocation of capital between enterprises of the relationship has not been completely abolished, and the corporate From their own interests, may be efforts to fight assets, projects and enhance its administrative ranks, leading to the equipment assets investment returns decline. Second, when China's market supply relatively tight, inflation is more serious, if not limit, may encourage enterprises blind procurement, materials and equipment hoarding tendency, so the choice of the production-based value-added tax, its purpose is obvious restrictive The.
But since the late 1990s, China has been facing the economic situation has undergone great changes, we have the resource constraints from the past-based economy to demand constraint-based economy, stimulating investment and consumption, to overcome deflation, the government has become a top priority . Therefore, in the past that in order to overcome inflation as the main purpose of the tax policy should be adjusted. The transformation of value-added tax issue, that is, in the context of such a large proposed.
Possible problems
China's value-added tax restructuring, in theory there are two paths: first, the production-based to income-based, a number of years later by the income-to consumption-and second, to step in the production-based consumer-oriented. However, after the multi-feasibility studies, if the income of the transition, then to the final consumer, will be in the society within the framework of a greater human, financial, material and a waste of time, therefore, from the effects of restructuring costs and step transition In place of the two-step approach is superior to the restructuring practice.
However, if we adopt an approach in place, there are two questions we need to seriously study to be addressed:
-- First, it will give a greater reduction in fiscal pressure. At present, China's value-added tax used in a "withholding tax" calculation of the enterprises in redeeming allowance, calculated as follows:
In redeeming the current = current output tax allowance for a period of input
In determining the amount of output tax circumstances, the input tax deduction for the more government revenue will be less. According to estimates, the current national enterprise on the scale of investment in fixed assets, should step in place, in whole, consumer-oriented value-added tax, the annual government revenue will be about 60 billion yuan reduction, if no other remedial measures, will bring China's fiscal deficit further Expand. Reform costs so high, we must seriously address.
-- Second, a possible overheating in local investment. Since China's implementation of production-based value-added tax a long time, investment in fixed assets of enterprises will objectively be checked to a certain extent, fixed assets, machinery and equipment, such as the production and circulation pattern has been formed, by the reality of products such as machinery and equipment determined by supply and demand Key elements of the market price for the supply and demand has been accepted by both parties, once the production-based value-added tax to consumption-type, this will be the emergence of exogenous variables to a certain extent, this change in the pattern of the market balance.
Technology and processing technology from the total level of the key elements of the market in China is not yet a high-grade market. In the implementation of production-based value-added tax, the suppression of the key elements of the market is the supply, if the transition to consumer-oriented value-added tax, and the first to be launched to encourage the very low technological content may be the primary factor products, and high technology content of the elements Products will be relatively short supply. This will lead to two consequences, first, because of low technology content of the elements of mass production of goods, will lead to increases in the prices of basic raw materials, the low technological content of these elements of the supply of goods and market demand and the differences can not be sold, which could cause local The backlog of material. This "stagnation" and "rose" at the same time the existence of the phenomenon to China will further economic development of the new difficulties.
The transition process in a realistic choice
As value-added tax in the course of the transition to the above-mentioned problems, therefore, depends on the successful implementation of the transition to the above question whether the appropriate solution. In value-added tax is now in the process of transition, has the following three proposals worthy of study and consideration:
1. Accordance with the technology industry enterprises will be divided into grades, in downstream industries, step-by-step implementation of restructuring. As a result of the reduction in value-added tax restructuring makes the pressure on the economy is a reality can not be evaded, and the need for restructuring step in place, so a more realistic option is to allow technology-intensive enterprises take the lead in transition, in the downstream industries were Gradually follow up. This approach has the advantage: first, with space for a time, easing the financial pressure on the reduction of the second, to avoid the rush headlong into mass action disorderly situation is conducive to improving China's commodity elements of the overall technological level.
2. The old and new equipment were dealt with in an orderly manner to achieve the turn. In the process of transition will be another problem encountered by the original equipment business is how the deduction. If the restructuring implemented tomorrow, then enterprises in today before the equipment is purchased to allow the deduction «this, conservative ideas are taken to solve the old equipment the old methods, new equipment, new methods, that is in transition after the purchase of equipment to allow all current Tax, before restructuring purchase all the equipment is not retroactive tax deduction, in order to maintain financial accounting in the strict and practical.
3. The long term, it is necessary to properly adjust the tax structure, and actively discover and cultivate new growth point in revenue, changes in the situation of excessive reliance on VAT. From the 1994 comprehensive reform of the tax system, VAT has always been China's largest taxes, in most years, the income tax accounts to all of about 50 percent, such "a monopoly tax" of the long-term holders, may be continued Have a negative effect in two areas:
-- First will be a greater burden to the enterprise. In the early 1990s, China's overall economic situation in the supply of goods, the higher the level of corporate net income, driven by the rapid growth of value-added tax, but the overall economic situation has been in short supply relative to excess, corporate profit levels fell by an average of许多. In this case, if further revenue growth in the major burden of pressure in the enterprise shoulders, the long-term effects will not be optimistic. Since reform and opening up the practice shows that the pattern of distribution of national income have been great changes have taken place, the distribution of social wealth is no longer inclined to the enterprise, so that our sources of tax revenue structure and the tax structure should also make adjustments accordingly.
-- Second, an increase of fiscal revenue in the factors of instability, once the big issues of value-added tax, will shake the financial resources of the party. In recent years China's value-added tax in the implementation process, has repeatedly been Jiapiao, forging, tax fraud and other problems of the troubled, for which we paid a high cost, once the marginal cost of more than marginal benefit, we will not solve the problems encountered This basic principle of economics, it should be kept in mind.
If the income of the transition, then to the final consumer, will be in the society within the framework of a greater human, financial, material and a waste of time, therefore, from the costs and effects of the transition, to step in the practice of clear distinctions The transition points in the two-step approach (daughter Nanmai cattle back, I no longer hesitated)
In the Third Plenum of the 16th CPC made by the "speed up the socialist market economic system the decision" in the coming period will be in China's comprehensive reform of the taxation system, made clear the specific objectives, including on capital gains tax The transformation of the future tax reform be regarded as the first major tasks. Thus, "value-added tax restructuring" of such a tax professional and highly specialized terminology, the community quickly aroused extensive attention and become in the news media appear more frequently in a hot issue.
Significant gains tax
In fact, the transformation of value-added tax on related issues, several years ago on the sector in economic theory, especially in the finance and taxation theory and the business community conducted in-depth study and exploration. The reason why a tax would cause such widespread public attention because of value-added tax in China's existing tax system and the whole system of government revenue occupies a very important position. (Analysis of the real purpose of the mainstream funds, found that the best opportunities for profit!)
In a modern market economy is relatively developed countries, the structure of the tax system is divided into three main types: the first is a corporate income tax, personal income taxes as the main type of a second to value-added tax, consumption tax and other taxes as the main type of ; Third is the above-mentioned two types of taxes both types. Various types of revenue, its guarantee of revenue for the Government functions and regulate the function of social and economic life is not completely replace each other, so that developed countries tax structure is the development trend of gradually shift the circulation of both the tax and income tax structure. However, due to the income tax collection and management of the technical requirements of more complex, while not conducive to the timely and balanced access to income, so in many developing countries are still adopting value-added tax, business tax, consumption tax and other revenue as the main circulation category of tax structure .
From China's current overall situation, is still a developing country, our revenue collection and management level is not high taxes to income taxes as the main external conditions - such as: a relatively perfect modern corporate system, the residents have greater personal wealth accumulation , And social intermediary organizations (accounting firms, tax accountants firms, etc.) is relatively developed, the personal credit system basically established, and so on - have yet to be further establish and improve, therefore, as a more pragmatic approach, and establish a turnover tax as the main The tax structure should be the correct choice.
And the circulation of the past, other types of taxes such as business tax, product tax, business tax, compared to capital gains tax has not only maintained in the circulation link universal taxation, from a technical solution to repeat the tax advantages, coupled with the encouraging export, The protection of their economy compared with other types of taxes can not be the role, so as to implement the transfer tax as the mainstay of the country's tax preferred taxes.
The necessary restructuring of the value-added tax
The modern sense of the value-added tax, is the 1954 first introduced in France, then in 50 years time, the rapid implementation in the world. China since 1979, the first of the three pilot industrial sector value-added tax, then gradually expand the scope. From 1994 onwards, in the industrial, trade, import and processing, repair, repair, and other aspects of the universal implementation of VAT. As the core of value-added tax is set off against the value of the tax base in the old part of the transfer, in order to avoid double taxation, therefore, identify value-added tax "statutory value added" approach is crucial. Transfer some of its old value, can be divided into fixed assets and liquid assets. States in the net current assets on the basic issue is the same, but less in fixed assets on the issue of the practice is not the same. According to whether or not to allow deductions, and how the tax deduction contained in fixed assets, capital gains tax generally divided into three types:
1. Consumption-type VAT, that is, the enterprises will be allowed to purchase fixed assets were all contained in the one-time tax deduction;
2. Income-tax, that is, allows businesses to deduct the purchase of fixed assets were contained in the tax, but only at times, gradually deducted;
3. Production-based value-added tax, the Government does not allow deductions enterprises in the fixed assets purchased with tax.
In general, consumer-oriented value-added tax is more conducive to the development of production and production-based value-added tax, the Government's revenue more favorable. On the implementation of VAT, the world's most countries in the implementation of VAT implementation of consumer-oriented value-added tax, a small number of countries is the type of value-added tax revenue, while China is currently implementing the production-based value-added tax.
In 1994 China conducted tax reform, we chose a production-based value-added tax is mainly based on two considerations: First, the state-owned enterprise reform has just started, the Government and the free allocation of capital between enterprises of the relationship has not been completely abolished, and the corporate From their own interests, may be efforts to fight assets, projects and enhance its administrative ranks, leading to the equipment assets investment returns decline. Second, when China's market supply relatively tight, inflation is more serious, if not limit, may encourage enterprises blind procurement, materials and equipment hoarding tendency, so the choice of the production-based value-added tax, its purpose is obvious restrictive The.
But since the late 1990s, China has been facing the economic situation has undergone great changes, we have the resource constraints from the past-based economy to demand constraint-based economy, stimulating investment and consumption, to overcome deflation, the government has become a top priority . Therefore, in the past that in order to overcome inflation as the main purpose of the tax policy should be adjusted. The transformation of value-added tax issue, that is, in the context of such a large proposed.
Possible problems
China's value-added tax restructuring, in theory there are two paths: first, the production-based to income-based, a number of years later by the income-to consumption-and second, to step in the production-based consumer-oriented. However, after the multi-feasibility studies, if the income of the transition, then to the final consumer, will be in the society within the framework of a greater human, financial, material and a waste of time, therefore, from the effects of restructuring costs and step transition In place of the two-step approach is superior to the restructuring practice.
However, if we adopt an approach in place, there are two questions we need to seriously study to be addressed:
-- First, it will give a greater reduction in fiscal pressure. At present, China's value-added tax used in a "withholding tax" calculation of the enterprises in redeeming allowance, calculated as follows:
In redeeming the current = current output tax allowance for a period of input
In determining the amount of output tax circumstances, the input tax deduction for the more government revenue will be less. According to estimates, the current national enterprise on the scale of investment in fixed assets, should step in place, in whole, consumer-oriented value-added tax, the annual government revenue will be about 60 billion yuan reduction, if no other remedial measures, will bring China's fiscal deficit further Expand. Reform costs so high, we must seriously address.
-- Second, a possible overheating in local investment. Since China's implementation of production-based value-added tax a long time, investment in fixed assets of enterprises will objectively be checked to a certain extent, fixed assets, machinery and equipment, such as the production and circulation pattern has been formed, by the reality of products such as machinery and equipment determined by supply and demand Key elements of the market price for the supply and demand has been accepted by both parties, once the production-based value-added tax to consumption-type, this will be the emergence of exogenous variables to a certain extent, this change in the pattern of the market balance.
Technology and processing technology from the total level of the key elements of the market in China is not yet a high-grade market. In the implementation of production-based value-added tax, the suppression of the key elements of the market is the supply, if the transition to consumer-oriented value-added tax, and the first to be launched to encourage the very low technological content may be the primary factor products, and high technology content of the elements Products will be relatively short supply. This will lead to two consequences, first, because of low technology content of the elements of mass production of goods, will lead to increases in the prices of basic raw materials, the low technological content of these elements of the supply of goods and market demand and the differences can not be sold, which could cause local The backlog of material. This "stagnation" and "rose" at the same time the existence of the phenomenon to China will further economic development of the new difficulties.
The transition process in a realistic choice
As value-added tax in the course of the transition to the above-mentioned problems, therefore, depends on the successful implementation of the transition to the above question whether the appropriate solution. In value-added tax is now in the process of transition, has the following three proposals worthy of study and consideration:
1. Accordance with the technology industry enterprises will be divided into grades, in downstream industries, step-by-step implementation of restructuring. As a result of the reduction in value-added tax restructuring makes the pressure on the economy is a reality can not be evaded, and the need for restructuring step in place, so a more realistic option is to allow technology-intensive enterprises take the lead in transition, in the downstream industries were Gradually follow up. This approach has the advantage: first, with space for a time, easing the financial pressure on the reduction of the second, to avoid the rush headlong into mass action disorderly situation is conducive to improving China's commodity elements of the overall technological level.
2. The old and new equipment were dealt with in an orderly manner to achieve the turn. In the process of transition will be another problem encountered by the original equipment business is how the deduction. If the restructuring implemented tomorrow, then enterprises in today before the equipment is purchased to allow the deduction «this, conservative ideas are taken to solve the old equipment the old methods, new equipment, new methods, that is in transition after the purchase of equipment to allow all current Tax, before restructuring purchase all the equipment is not retroactive tax deduction, in order to maintain financial accounting in the strict and practical.
3. The long term, it is necessary to properly adjust the tax structure, and actively discover and cultivate new growth point in revenue, changes in the situation of excessive reliance on VAT. From the 1994 comprehensive reform of the tax system, VAT has always been China's largest taxes, in most years, the income tax accounts to all of about 50 percent, such "a monopoly tax" of the long-term holders, may be continued Have a negative effect in two areas:
-- First will be a greater burden to the enterprise. In the early 1990s, China's overall economic situation in the supply of goods, the higher the level of corporate net income, driven by the rapid growth of value-added tax, but the overall economic situation has been in short supply relative to excess, corporate profit levels fell by an average of许多. In this case, if further revenue growth in the major burden of pressure in the enterprise shoulders, the long-term effects will not be optimistic. Since reform and opening up the practice shows that the pattern of distribution of national income have been great changes have taken place, the distribution of social wealth is no longer inclined to the enterprise, so that our sources of tax revenue structure and the tax structure should also make adjustments accordingly.
-- Second, an increase of fiscal revenue in the factors of instability, once the big issues of value-added tax, will shake the financial resources of the party. In recent years China's value-added tax in the implementation process, has repeatedly been Jiapiao, forging, tax fraud and other problems of the troubled, for which we paid a high cost, once the marginal cost of more than marginal benefit, we will not solve the problems encountered This basic principle of economics, it should be kept in mind.