1) income value-added tax
收入型增值税
1.
Adopting income value-added tax can make a steady transition from production value-added tax to consumption value-added t ax,thus guarantee both the national revenue and eco-no.
收入型增值税的采用将实现生产型增值税向消费型增值税的平稳过渡,在保证国家财政收入、促进国内经济结构调整和完善的同时,能逐步形成融合中国经济特色的税收体系。
2.
Theconclusions are arrived that the productive value-added tax that is executed in China isimperfect, and that the income value-added tax should be adopted while considering the realcondition of China.
通过对理论增值额的阐述,讨论了消费型增值税、收入型增值税、生产型增值税各自的特点,指出我国实行的生产型增值税是一种不彻底的增值税。
2) value-added tax transformation
增值税转型
1.
Impact of the value-added tax transformation on the tax burden of oil-gas enterprises;
增值税转型对油气田企业税负的影响
2.
The paper, from the dynamic point of view, analysizes the influence of the Value-added Tax transformation on whole burden of taxation of listed companies in SSE of Jiangsu with public disclosure data, considering the time value of money factor.
本文利用江苏沪市上市公司公开披露资料,考虑资金时间价值的因素,从动态角度分析了增值税转型对江苏沪市上市公司整体税负的影响情况。
3.
1st,2009 on,the value-added tax transformation will be performed in all industries all over the country.
2009年1月1日起,在全国所有地区、所有行业推行增值税转型改革,因此本文在对增值税类型及改革实践进行回顾的基础上,对我国增值税转型背景进行了分析,并指出增值税转型的全面实施对不同类型企业的影响。
3) transformation of value-added tax
增值税转型
1.
Study on transformation of value-added tax under static model;
增值税转型的静态模型研究
2.
Study on transformation of value-added tax under method of depreciation about dynamic straight line;
动态直线法折旧下增值税转型的研究
3.
Analysis of effects of transformation of value-added tax on investment of fixed assets of enterprises;
增值税转型对企业固定资产投资的影响
4) Transformation of VAT
增值税转型
1.
Study on the Issues of Transformation of VAT in China;
关于中国增值税转型问题的探讨
2.
Transformation of VAT in the Northeast China in the second half of the year 2004 started its reform,which is expected to popularize in the whole country very soon after accumulating enough experience.
我国自2004年下半年开始在东北试点增值税转型的改革拉开了增值税转型的序幕,并有望近期在全国推广。
5) VAT transition
增值税转型
1.
China began a new round of tax reform in 2004,VAT transition is one of focuses.
本文以上市公司为样本,就增值税转型对上市公司净利润及现金的影响进行了实证分析,结果发现,增值税转型对上市公司整体获利能力及现金流的影响相对较小,但对个别上市公司的影响较为明显,其主要原因来自两个方面,一方面,某些上市公司当年新增固定资产比例相对较高,且本身的获利能力较好;另一方面是对某些行业的过多投资而引起的。
2.
This article analyses the necessity of VAT reform in our country and points out the deficiencies in the existent VAT policy and the unfavorable influences of our VAT transition.
本文分析了我国增值税改革的必要性,针对现有生产型增值税税收政策中存在的不足,及增值税转型过程中可能对我国造成的负面影响,提出应当坚持循序渐进、从实际出发和中性原则,在增值税改革中注意营造完善的市场体系,分阶段扩大增值税的征收范围,加强税收征收管理,综合配套,综合实施,争取把增值税改革成本控制在最小。
3.
VAT transition in the Northeast region pilot has already a positive impact,and this work has been expand to the scope of the pilot project in China s central region in 2007.
增值税转型在东北地区试点已经产生了积极的影响,2007年我国在中部地区扩大了试点范围。
6) VAT transformation
增值税转型
1.
The reasons are that the burden of every trade is influenced by trade periodictity and the tax revenues is influenced by VAT transformation.
本文用制度经济学的制度变化的供求分析框架,对我国增值税转型的目标模式进行了研究。
2.
This paper introduces the reasons of VAT transformation and the changes of enterprise after VAT transformation,analyzes the influences of VAT transformation on entrepreneurial finance,and puts forward some countermeasures for entrepreneurial finance after VAT transformation.
介绍了增值税转型的原因和增值税转型后企业的变化,分析了增值税转型对企业财务的影响,提出了增值税转型后企业财务的对策。
补充资料：非法购买增值税专用发票、购买伪造的增值税专用发票罪
非法购买增值税专用发票、购买伪造的增值税专用发票罪：指违反国家发票管理法规，非法购买增值税专用发票或者购买伪造的增值税专用发票的行为。
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