1) consumption value-added tax
消费型增值税
1.
Discussion on the change from production value-added tax to consumption value-added tax;
对生产型增值税到消费型增值税转型的认识
2.
According to the difference of tax base width, Value-added tax (VAT) has three types: production value-added tax, revenue value-added tax and consumption value-added tax.
根据税基的宽窄不同,增值税分为生产型增值税、收入型增值税和消费型增值税。
3.
Since July 2004,reform experiment transferring production added-value tax to consumption value-added tax in northeast,central section and other places of China has gotten obvious effect.
2004年7月起,国家先后在东北、中部等地区进行了由生产型增值税向消费型增值税的改革试点,取得了明显成效。
2) consumption type of VAT
消费型增值税
1.
Therefore,it s supposed to be transferred into consumption type of VAT,meanwhile enlarge the range of tax collection,identify and regulate the behavior of minor taxpayers,and improve the tax collection for the sake of the successful transformation.
因此,迫切需要向消费型增值税转型,并及时扩大征税范围,合理界定并规范小规模纳税人的行为,不断强化税收征管,确保增值税顺利转型。
2.
consumption type of VAT can eliminate double taxation and encourage investment.
由于消费型增值税允许扣除外购固定资产已纳税款,消除重复计税,鼓励企业投资等特点,为许多国家所采用。
3) consumption value added tax
消费型增值税
1.
Especially after China getting into WTO, it i s an infallible tendency of taxation reformation that productive value added tax is benefit to consumption value added tax.
特别是加入WTO以来 ,由生产型增值税向先进的消费型增值税转型是中国税收体制改革的必然趋势。
4) added-value tax of consumption
消费型增值税
1.
The added - value tax of consumption is the beat choise for the reform.
消费型增值税是增值税改革的最佳选择。
2.
It is a tendency to change the category of added - value tax for the reform ofadded - value tax, and the added - value tax of consumption is the best way for the reform of addded - value tax.
转换增值税的类型是增值税改革的必然趋势，消费型增值税是增值税改革的最佳选择。
5) consumption-oriented value-added tax
消费型增值税
1.
In October, 2003, the central government decided to carry out the reformation from production value-added tax to consumption-oriented value-added tax.
尔后对增值税转型的具体实施情况进行了介绍,以期为全国推行消费型增值税提供借鉴。
6) VAT transform
消费性增值税
补充资料：消费税（consumertax）
对我国境内生产、委托加工和进口应税消费口的单位和个人，就其应税消费品征收的一种流转税。属于选择性商品类型，有的国家称为货物税。在普遍实行增值税的国家，选择性消费税往往起着补充增值税的作用。与增值税相比，我国消费税作为特殊调节的税种，具有以下特点：（1）仅选择部分特殊消费品征税，如烟、酒、化妆品等；（2）实行产品差别税率，税率档次较多，比例税率从3-45分为10档，并还有4档定额税；发、零售五一节不再缴纳消费税。消费税的计税依据为销售额或销售数量，实行从价定率或从量定额两者方法计算应纳税额。计算公式分别为：实行从价定率计算的已纳税额=销售额×税率；实行从量定额计算的应纳税额=销售数量×单位税额。消费税是一种内税，企业缴纳的消费税计入销售税金抵减产品销售收入。企业按规定应交的消费税，在应交税金账户下设置应交消费税明细账户核算。应交消费税明细账户的贷方反映按规定应交消费税明细自由式户核算。应交消费税金账户的贷方反映按规定应交的消费税，其借方反映企业实际缴纳的消费税；期末借方余额，反映多交或待扣的消费税。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条