营改增文献译文
外文文献翻译营改增对证券业的影响2
毕设附件外文文献原文及译文文献出处作者：Mar t inG期刊：Economics &Management, 2016 年，第5 卷，第3期，PP：31-41.原文The study on the influence of VAT instead Business tax to themanufacturingindustry MartinGAbstractVA T inste a d B usine s s ta x can eliminating doubl e ta x ation, perfec t in g thetaxsystem, optimize the tax structure, and promote industrial structure adjustmenthas importanttheoreticalsignificanceandpracticalsignificance.Atpresent,theVAT in stead Business tax on the reform path, the direction and target have madesignificantbreakthrough,buttherearecomplextax,assigningmore,highstandard,VATi snotthorough,unr e asonabledistri but ion,n e xttotherelati ons hi p bet w e e nt a xand hi ghl i g h t thet axationmainbodyandreducetaxlevels,toreducetheaveragetaxpayerstandard,increaseofformac ompleteset,expandingthescopeofthepilot.Duetothesecurities company's unique business model, forecast to increase plan will have a greatinfluence on the securitiescompany.K e ywords:VAT i ns t eadB us i n essta x;M anufa c tur i ng;I m pac t1IntroductionAs an important part of financial market, the securities firm itself inwealth management, capital operation, the advantages of product design, asset pricing,andchannel service, optimal allocation of social resources, wealth creation andreasonablecost pricing play a positive role, etc. With the expansion of the camp to increasescope,financial insurance and securities will also be introduced to increase plan, temporary6%VATratemaybe.Inthefaceofthenewtaxsystemenvironment,howtoseekto adaptt otheenterpriseowndevelopmentpath,isstillanimportantissueofsecuritiescompaniesshouldbeconsid ered.Tothisend,thispaperfromthecampof the securities firm to increase problem isstudied.2The relatedconcepts2.1The VAT instead BusinesstaxAbout the business tax to value added tax, in the business tax under thetax system,taxforthesamesubject,thesametaxlevyobjectoftenproducemanytimes.Circ ul atio n o f c omm o dities, for e xa m ple, every sal e s link, the conduct of busi n esstaxcollection is involved in the production and consumption of link, the more thetax problemsaremoreobvious.Businesstaxafter the change of value added tax, the main scope in the field of transportation industry and part of the modernservice industry,suchasauthenticationconsulting servicesin the service industry,inform a tion technolog y s e rvice s, and th e pi peli ne t ransp ort a nd ai r tran s port inthetransportation industry. In terms of tax, business tax change since the implementation ofvalue-addedtaxforgeneraltaxpayerandsmall-scaletaxpayerinthetaxare different.Themainprocessofsuchasintermsofaveragetaxpayer,thet axshouldbein the heart of the output tax of the current period to deduct the input tax of thecurrentperi od,a ssumeth a tappeari n suf fi c i ent de duc t ionphe nom enon,therestc a nbedi re c t ly in the next. Again such as small-scale taxpayers, the tax in the process of major shouldbebasedonvalueaddedtaxlevyrates,salesofvalue-addedtaxcalculation,deduction of input tax is prohibited. Comprehensive these, to increase the implementation ofthecamp, the key are to solve the traditional tax collection problems of double taxationand t a x burde n i s notequal.2.2The business tax to change the meaning ofVATBusiness tax changes under the implementation of VAT, the advantage of the related industry areas mainly displays in: first, from the perspective of deepeningofdivision of industry. Due to the camp to increase can solve the problem ofdoubletaxation in enterprise production and operation, can make the business tax taxpayers to pay more attention to collaboration, taxpayers will business tax, VAT taxpayer in the tax system to eliminate segregation, is advantageous to the taxpayersto collaboration. Second,theperspectiveofindustrial structure is optimization. Inmodernserviceindustry,forexample,insteadofusingVATsalestax,canpromotethe scale expansion and improvement of service quality, content specialization will tendto many production and circulation, has obvious pulling effect on economic growth.Third,isfromtheperspectiveofdomesticdemand.Fromthecamptoincreaseafter implementation for double taxation problem is eliminated, the investors due toreduce thetaxburdentolowerinputcosts,investorsremainingincreasedirectlycanmakethe expa ns i on o f inves t me n t de m and, also, for consumers, pr odu cers, b eca us eaf t ereliminating double taxation problem, the labor price and commodity tax willbe reduced,sothatconsumerandproducersurplusincrease,supplyanddemandof consumptio n and the expansion of can play a significant role. In addition, thecamp change after implementation,will produce certain effect of industrialstructure, is conduc i ve t o s timulating jobg row t h.3The specificinfluence3.1VAT instead Business tax is difficult toimplementFromthecharacteristicsofsecuritiesindustry,toincreasetheimplementationofthe camp will face a bigger problem. Specific displays in: first, the securitiescom pa nie s onthe bus i n essinnov a ti on spee d faste r,coupl e d w ithproduc td ivers i ty cha racteristicisobvious,differentbusinessatthistimeitisdifficulttouseaunifiedtax and tax rates, even in terms of tax mode or tax unification, is likely to be difficult to adapt to different business. Second, the securities firm in the business incomeoftenmixed incomecharacteristics, such asbrokerage business income,investment,business inc om e and ass e t m a nagement busines s income, b us i ness i ncome, c ap it alpriceriskandother benefitssuchasinflationordefaultriskcompensation,incomeprojectisverycomplex,inordertoad apttothecamptoincreasedemand,needtodo a good job of integrating all these business income of the project. Third, thesecuritiesbusiness, a lot of trading activity characterized by way of bidding activity, it isdifficult to determine, and both parties to increase after the implementation ofthis camp, tax chain interruption, such as mismatch problem will be moreobvious.3.2Impact on securities businesschargeLook from the current rates for securities company business, the main to channelmorechargessuchasfeesandcommissions,fees,etc.Forthiskindofcharge,inthe process of using simple collection way requires a full calculation, according tothecorresponding of pay VAT to guarantee service receiver, providers to avoid incometaxdeduction.Andbesides thiswayof easycollection, includinggeneralcollection approach, in which the general collection approach in terms of the tax payablewill inputtax,whichisdeductedfromtheoutputtaxofthecurrentperiod.Eitherway,the s e c uri t iesbus i nesswillproducecertainadvanta g esa nddi s a dvant a g e s,s uchassim pl ein a way, it is difficult to make VAT closed-loop cohesion, influence the realizationof camptoincreaseeffect,butthewaytoimplementwithoutconsidering too much invoice problem, more general brokerage business of securities companies isgiven prioritytowithindividualinvestors,itisdifficulttodeductionofinputtax,afterthe ca m p t o i ncrease needn't V A T invoice issue. At t he s a me t ime, from t h e broke ra gecosts, the main as broker commissions, insurance funds and other relevant expensesis given priority to, often spending content isdifficult to obtain the corresponding value-added tax votes, and the simple way, using the input output taxdeductionproblem can be solved. Thus, under the simple collection approach, because the taxrat e is c l os e to the bus iness t ax rate, ta x a l s o can ke ep the sta bi li t y. In addition,the camptoincreasethegeneralway,mainshowisinadvantageofnetdeductioncohesion, canbeimplementedwithtaxationneutralprinciple,quantitycantax principles. But the actual implementation process, the excessive amount of make outan invoice, complex operation and so on is very prominent, so proposal selectionisg i ven priority t o w ith settlement data i n te rm s of pla n t ax bas i s.3.3Deductible items issmallSecurities companieson the nature of the industry itself to humancapital intensive industry, one of the artificial cost occupies a great proportion in the cost,suchasagent,commission,employeecompensation,thesecostsaredifficulttoastodeduc ttheinputtax.Moreatthesametime,thedomesticsecuritiescompaniesmore than in small and medium-sized cities to set up branches, the branch of the technology and equipment involved in such as cost, hard to issue VAT invoice, input tax deductionbasis,whichmaylack.Inaddition,the securitiescompanyinthe business,inthepastbusinesstaxrequirementsintheheartofthetaxableturnovermarket supervision fees or insurance funds to deduct, greatly reduce the tax burdenonenterprises, but the camp change after implementation, the enterprise for thedeductionsarehardtoobtaincorrespondingincomebillcomesoutnow buckle difficult problem, and then increase the taxburden.3.4Tax compliance cost is higher in the securitiesindustryThe securitie s i ndust r y itsel f has more branches. U nde r the c a mp changeincreases the implementation is likely to have more tax compliance ing businesstax,securitiescompaniestotalinstitutionsandthebranchesonthetaxesare rel atively independent, but after the camp to increase requested the institutionsfor unifiedtax,pronetointotheoutputtaxdoesnotmatchthesituation.Inaddition,the s e curitiesfirmi t s e lfonthevolum e is l arg e r,i t willinvolvemore a mountof m akeoutan invoice, the management cost, cost of make out an invoice and safety costwill increase.4SomesuggestionsCamp to increase policy implementation, the securities companies will facema n y pr oblems in business proce s s, i n addition to the a bove m ent i oned content,al s o involves issues such as investment, capital intermediary business, require companiestoconsiderhowtotransfertheadditionalvalueaddedtax,howtomaketheinputVAT ded uction is acquired, and how to manage the VAT invoice, etc. In the actualresponseto camp to increase policy, can adopt the strategy of basically has thefollowings e veralaspect s:First, from the business point of view, require companies to comb of upstreamanddownstream business,andtherelevantcontractdocumentsreview.Second,from the perspective of revenue side, the main need of market competition, productdesign,and considering the customer type, based on this, advances on VAT output taxpolicy.Third, from the cost point of view, the enterprise to achieve the input VATinvoices deduction,supplierswillpassontotheirVATshouldbeavoided.Fourth,from require ments of invoice management, securities companies to invoicemanagement organizationstructureconstruction,ensuretheinvoicemanagementperson nelcantimely communicate with finance department, tax department. Fifth, from the aspects of project management, securities company can consider to the formation ofthebattalion to increase working group, hiring and intermediary agencies, make theenterpriseprojectactivitieshavecleargoalsandplans,abletoadaptto the campto increase policy requirements. Only prepared to all of the work, can make thecamp changepolicyinthespecificimplementation,alltaxdeclaration,accountingandother bus i ness m ana g em e nt a n d s o on va rious aspect s there i s no pr obl e m.译文营改增对证券业的影响研究MartinG摘要营改增在消除重复征税、完善税制、优化税收结构、促进产业结构调整方面具有重要的理论意义和现实意义。
企业增值税纳税筹划外文文献翻译
外文文献翻译:原文+译文文献出处：Phillips J D. The research of corporate V AT planning [J]. The Accounting Review, 2016, 1(3): 40-54.原文The research of corporate V AT planningPhillips J DAbstractEnterprise tax planning is very necessity. But most tax planning of enterprise is so difficult, the manager normally feel do not know how to start it. This is mainly because when doing tax planning personnel breadth and depth of thinking is limited. In fact, in view of the enterprise a certain business, as long as the tax personnel to all business related tax law research understand the relevant rules and regulations are in place, so companies when doing tax planning should be no problem. For example and to increase "camp" the tax planning, the categories of taxes that must be considered including the business tax and value-added tax, the relevant expenses such as urban maintenance and construction tax and educational expenses to add. Of course, the enterprise can not only consider when do tax planning; a business enterprise's business is very broad, so when doing tax planning to overall consideration. Keywords: value-added tax; the individual income tax; Tax rate; Tax planning1 IntroductionEnterprises between the increasingly fierce markets competitions, enterprises want to gain share in the market, a place, you must adapt to the evolution of natural law, has the stronger than other enterprise competitive power, and this kind of competition power depend mainly on market segment and reduce the cost. Undoubtedly tax is an important part in enterprise cost, the main body of enterprise tax include value added tax, income tax, business tax, consumption tax, etc., and occupy the largest proportion of is value added tax, accounting earnings and the realization of the goal of the enterprise plays an important significance. Because different countries have different social and economic development to its policyorientation, so differences exist in different countries and different industries, the tax policy and accounting system for the choice of accounting methods more flexible, which provides a choice of V AT tax conditions and space? The V AT tax planning for enterprise attention, recognition and more and more attention. Tax planning in gradually improve, already have a systematic and market characteristics. And the development of society, market economy unceasing prosperity, has prompted the company constantly innovate oneself production mode, operation concept, management style, etc.For the survival and development to adapt to market competition, enterprises will use every possible method to increase the interest, as far as possible to reduce the amount of unnecessary consumption, so how to reduce the tax burden is the problem that managers must consider carefully. Modern enterprises in pursuit of the enterprise value maximization as the goal development relative to evade taxes and tax risk of higher taxes, so business leaders can choose to reduce the tax, tax planning the implementation of reasonable overall planning can make the company a huge income.2 V AT descriptionsValue-added tax is the enterprise product in the process of production, circulation, and the value added part of the labor service or value added, the additional levy taxes. No matter which country, regardless of its power, as long as it is a value-added tax, to enact specific regulations on value-added tax. Generally divided into three kinds, one is the production, the second is income-producing, and three is a consumer.2.1 Production-type V ATProduction-oriented V AT has relationship with the company's production, it is well known that a mature enterprise need fixed plant, equipment, products used in the production of raw materials, transportation, fuel, fixed assets, product sales and production of profit, the sales revenue minus the production and operation of the balance of the raw materials, fuel and power as prescribed by the state of appreciation, this also is the basis of the production V AT, in principle, value added tax is not to be bought and depreciation of fixed assets, value added tax is a period of time limit, the tax basis by the tax unit labor balance, and used in the production of loss and thebalance of sales revenue, which belongs to the category of value-added tax, fixed assets depreciation is used in the process of transfer value, is also a part of value-added tax levy, which is called double taxation. Based on this, with a large enterprise as an example, the higher its value of fixed assets, to the payment of taxes, the more because of the wear and depreciation is not deducted, in the process of production is also repeat pay; This part of income is almost equivalent to the gross national product, so called the production-oriented V AT, it includes the rent, wages, profits, interest and depreciation of fixed assets, etc.2.2 Consumption-type V ATIn a word, it is not including the current depreciation of fixed assets and net income tax, including the taxpayers' wages, profits, interest, and rent, etc., in terms of a country, relative to the production-oriented V AT is gross national product, net national product. It is deducted for the production of all the value of fixed assets and depreciation forehead, purchased raw materials and labor value of net income, after is the income of the enterprise production and sales, including spending part, such as wages, so called income-producing V AT.2.2 Income-type V ATDue to the use of standard, advanced, has a legal basis, is engaged in the tax accounting practical operation is simple, popular among countries in the world. A category is a one-off deducted for production and operation of the fixed assets value and the value of the purchase raw materials in the tax, that is to say, the taxpayer’s tax products for production and operation, and are not all the outsourcing material to this category. Fixed assets has been imposed production V AT, of course, but the operator is used as a purchase of fixed assets, its tax gold when the purchase has been deducted, relatively, this part of the goods as fixed assets, there would be no tax, as the nature of the V AT collection does not include other production of raw materials, only including the management of all sales of consumer goods. Consumer is a use of special V AT invoices for V AT tax withholding of taxes, occupies a certain advantage, due to its treatment scope strictly enforced, standard, has certain advancement, and are applicable in many countries.3 The characteristics of added-value tax3.1 Wide taxEnterprise engaged in the work of production and sales for the main V AT collection objects, individuals engaged in business also in the collection and processing, such as small restaurants, small articles of daily use operators, etc., are widely applicable to all kinds of ownership enterprises and individuals, embodies the fairness of the tax system.3.2 Indirect taxV AT calculation is not directly to value multiplied by the applicable tax rate to calculate the tax payable, but by buried output tax and tax balance to determine the tax payable. Although V AT is the value-added tax on appreciation forehead that increases the value or goods, but in the actual execution process, due to the added value of goods or services or goods value is a difficult to calculate the data, so the V AT only by way of indirect tax. Indirect tax measures increased the difficulty of the value-added tax calculation and collection management.3.3 Additional taxGoods have to be sold by pricing, V AT tax refers to the outside valence is not including commodity tax on the original price. When selling goods, should will receive all the money was divided into excluding V AT price sales and value added tax, and on the special V AT invoices to the tomb-sweeping day, respectively, in this way, the V AT on revenues, costs and profits will not occur, also need not collect V AT included in the income statement. Although it is important to note that the V AT is outside valence tax, but the sales direction while receiving payment from buyers tend to be merged charge, through a certain calculation formula of a sales tax were decomposed into will not sales tax and value-added tax, and fill in the V AT special invoice respectively, rather than in the place where has to determine the price of the total sales of value-added tax calculated separately again.3.4 Special invoiceV AT is absolute and levy, in order to avoid only partially and the phenomenon of double taxation, must carry on the effective control of each link, implement V AT isunified, special invoices, and according to the stated on the invoice amount to impose a tax deduction method, this is the main method for effective control. Countries introduced related management way, strengthen the management of the special invoice, the rules on the scope of the use of special V AT invoices, the invoice issued the purpose to make clear a regulation, also completed, enterprises have an obligation to give the buyer special invoices for value-added tax, and to do specialized tickets, taxable services shall be paid not, except duty-free goods also. All invoices shall be protected by law. Special invoices for specific use measures enterprises in strict accordance with the provisions of the calculation, on the basis of the in and out of balance of the current period by the enterprise, both reasonable and legitimate, is the duty of the taxpayer. Thus, to strengthen the taxpayer over the use of special V AT invoices highlighted the value-added tax levy management effect.4 The V AT tax planningV AT tax planning is the content of the enterprise according to their own economic activities, on the premise of not illegal, V AT tax matters to the enterprise to seek planning V AT tax minimization of planning and arrangement. It has the following features:4.1The result of V AT tax planningCity building duty and educational expenses to add belongs to attach tax, as the value-added tax falls. But at the same time, if the two tax drops, can lead to enterprise's total profits, so the enterprise income tax will rise. So, the result of the tax planning may be related to some deviation from the ultimate goal of enterprises to reduce tax burden.4.2 V AT special invoices for value-added tax planningInvoice buckle tax law is a common way to calculate the V AT payable taxes, so special invoices for value-added tax management is the key content of value added tax management. Enterprise product sales directly affected by the special invoices for value-added tax, can open will promote the further development of the enterprise; on the other hand, will affect the size of the enterprise. So, V AT tax planning is the need of the development of the enterprise, therefore in the process of V AT tax planning, toconsider the problem of special V AT invoices to the enterprise development prospects.4.3 The planning of the tax burden onKnown to value added tax is a turnover tax, also proves that it is the identity of the indirect tax, from the nature of the object defined, flow from it this is the flow of goods, the circulation tax included in commodity prices, determines the turnover does not open automatically. And tax excluded in price, taxes are independent in accounting book, looks like has nothing to do with the price, but it is also part of the purchase price, income tax is directly understand hang, V AT tax on hidden is indirectly. Because of V AT qualitative, its scope covers almost all walks of life, can say all the goods in the column, but for taxpayers, because taxes will rise in price is not reasonable publicly, will be opposed by the consumers. So, the taxpayer can only secretly push up commodity prices, will tax include in the price, do not attract the attention of consumers, easy will be passed on to the purchaser, tax and consumers don't know, so don't oppose.译文企业增值税纳税筹划研究Phillips J D摘要企业进行纳税筹划是非常有必要性的。
营改增——国内文献综述
营改增——国内文献综述“营改增”对商业银行经营绩效影响研究——国内文献综述我国“营改增”试点从2012年1月1日在上海启动，同年7月25日扩大试点范围，到2016年5月1日在全国全面推开，经历了4年4个月的时间。
伴随着试点实践，国内学术界也进行了深入的研究，涌现出了一批优秀文献成果，现从三个角度予以分析阐述。
一、“营改增”对企业影响的文献综述“营改增”对企业运营具有十分重要的影响，国内的一些文献综述也对研究“营改增”对商业银行的影响具有借鉴意义。
李心阳（2016）提出，伴随着企业专业化、规范化发展，财务管理在企业运营中的作用日益显现，然而，“营改增”政策的调整，对于企业财务管理带来了挑战，直接必须重新思考原先的财务管理模式，结合“营改增”的新要求，转变企业财务管理思想和具体运作模式，从而很好地适应“营改增”的需求1。
卢新莲（2015）认为增值税和营业税是企业最主要两大税种，“营改增”对于企业的影响主要包括减税效应和增税效应两种，最终“营改增”对企业的税负影响，取决于这两种效应的叠加净效应2。
刘文忠（2016）通过量化分析的方式，分析了“营改增”对企业的影响状况3。
李晓明（2016）分析了“营改增”对企业会计核算的影响，认为“营改增”意味着企业必须对会计核算的现有模式进行重构，搭建新的会计核算模式，否1李心阳，“营改增”对企业财务管理的影响与对策研究[J]，财会学习，2016年第9期。
2卢新莲，“营改增”给企业带来的税负影响[J]，商，2015年第10期。
3刘文忠，营改增对企业税负影响的量化分析[J]，2016年第5期。
则很难适应这项改革试点的要求4。
李真（2015）针对酒店行业的具体M酒店进行了“营改增”分析，认为酒店行业应当积极应对“营改增”试点，减轻自身税负5。
张玉梅（2016）从有效的降低企业的赋税为根本的出发点和落脚点,采用理论分析、总结分析和实地调查的方法就营改增给企业带来的积极影响了消极影响分别进行了阐述,进一步提出了切实可行的应对措施,为营改增环境下,企业税收筹划工作的高效开展起到抛砖引玉的作用,进而促进企业赢得更多的经济效益和社会效益6。
营改增对企业财务绩效的影响研究文献综述（优秀范文五篇）
营改增对企业财务绩效的影响研究文献综述（优秀范文五篇）第一篇：营改增对企业财务绩效的影响研究文献综述营改增对企业财务绩效的影响研究文献综述营业税改增值税是完善税制需要，消除重复征税，有利于社会专业化分工。
对大力发展第三产业，尤其是现代服务业，推进经济结构调整和提高国家综合实力具有重要意义。
“营改增”直接影响企业的税负。
税负的增加会使得企业的财务绩效水平降低，税负的降低则能够提高企业的财务绩效水平。
研究营改增对企业财务绩效的影响，探讨营改增能够给企业带来多大的效益，营改增是否能真正的给企业带来实惠？为营改增的全面推广提供经验指导的同时，也为即将进行的或正在进行改革的企业提供有效应对措施。
一、营改增的必要性进行营改增是否必要，不同的学者对之有着不一样的看法。
有的学者支持营改增，也有人反对进行营改增。
目前的研究调查中支持营改增的学者占大多数，他们支持营改增的理由主要包括一下两点：（1）现行营业税税负过重对于现行的营业税税制，无论是学术研究者还是企业，都认为当前的营业税存在税负过重的弊端，不利于经济结构的优化及调整，阻碍了产业结构的转型与升级，营业税是价内税，是对在我国境内提供应税劳务，转让无形资产或销售不动产的单位和个人，就其取得的营业额征收的一种税。
其税基就是销售的总额，这之中存在重复课税，税负过重的缺点。
平新乔（2010）比较了2000-2006年全部企业的平均增值税负和房地产业、租赁和商务服务业、金融业的营业税税负，发现租赁和商务服务业的营业税税负一直高于缴纳增值税的部门的税负，2004年之后实际的营业税税负一直高于20%，2005年之后实际税负甚至达到了30%以上。
张斌（2010）在研究营业税全面取消后的影响一文中指出，现行的营业税税负过重，导致相关企业税负过重的主要原因是征税范围过大。
企业在提供应税劳务、转让无形资产或者销售不动产是不可避免的需要购进货物，承担了购货而产生的增值税，但是由于是营业税的纳税人，进项税额不能抵扣，作者因此认为切实际承担了营业税和增值税的双重税负。
企业增值税纳税筹划外文文献翻译最新
企业增值税纳税筹划外文文献翻译最新This article discusses the importance of value-added tax (VAT) XXX is a tax on the value added to a product or service at each stage of n and n。
ns pliance.The first step in XXX includes identifying the VAT rates。
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XXX。
It is also XXX.Once the VAT rules are understood。
ns XXX and report VAT。
as well as training XXX.XXX。
This can include taking advantage of VAT ns and ced rates。
as well as optimizing the timing of VAT payments and refunds.Overall。
XXX their financial performance。
It requires a thorough understanding of the VAT rules and ns。
as well as a XXX.译文本文讨论了对于公司而言，增值税规划的重要性。
增值税是对于每个生产和分销阶段所增加的产品或服务价值的税收。
公司可以通过增值税规划来最小化其税务责任，并避免违规行为的罚款。
增值税规划的第一步是了解公司运营所在国家的增值税规则和法规。
这包括确定增值税率、免税和门槛。
同样重要的是确定增值税注册要求和截止日期。
一旦了解了增值税规则，公司可以制定增值税合规策略。
这包括实施系统和程序来准确计算和报告增值税，以及培训员工以确保合规性。
增值税规划还涉及识别增值税节省的机会。
这可以包括利用增值税免税和减税，以及优化增值税支付和退款的时机。
2020年营改增改革文档6篇
Word格式 I A4打印 I 内容可修改2020年营改增改革文档6篇Reform document of replacing business tax with value-a dded tax in 2020编订：JinTai College2020年营改增改革文档6篇前言：细则也称实施细则，是有关机关或部门为使下级机关或人员更好地贯彻执行某一法令、条例和规定，结合实际情况，对其所做的详细的、具体的解释和补充。
本文档根据细则内容要求和特点展开说明，具有实践指导意义，便于学习和使用，本文下载后内容可随意调整修改及打印。
本文简要目录如下：【下载该文档后使用Word打开，按住键盘Ctrl键且鼠标单击目录内容即可跳转到对应篇章】1、篇章1：“营改增”惠及南京企业10个月累计减税75亿元文档2、篇章2：营改增前计提的营业税如何进行账务处理文档3、篇章3：江苏税务助力供给侧改革营改增减税140.87亿文档4、篇章4：20xx年营改增实施细则：商用物业将受益文档5、篇章5：20xx年营改增实施细则：不动产纳入抵扣范围能否为房企肩负6、篇章6：20xx年营改增实施细则：会否推高土地价格文档营业税改征增值税（以下简称营改增）是指以前缴纳营业税的应税项目改成缴纳增值税，增值税只对产品或者服务的增值部分纳税，减少了重复纳税的环节。
下文是小泰收集的关于营改增的最新消息，欢迎阅读!篇章1:“营改增”惠及南京企业10个月累计减税75亿元文档去年5月1日起，“营改增”试点在我省全面推开，建筑业、房地产业、金融业、生活服务业最后4个行业纳入试点范围。
记者从昨天召开的省税务系统助力供给侧改革服务“两聚一高”新闻发布会获悉，南京目前已有约23万多户“营改增”纳税人，去年5月1日至今年2月底的10个月里，“营改增”累计为企业减税75亿多元。
20xx年10月，江苏启动“营改增”试点。
省国税局副局长刘伯羽介绍，从去年5月至今年2月底，我省新纳入试点的四大行业纳税人达80.55万户，累计实现增值税与应缴纳营业税相比，减税140.87亿元，税负下降13.51%。
法国营业税改增值税研究外文文献翻译2014年译文4500字
文献出处：Evans C, Hansford A, Hasseldine J, et al. The Study of Business tax into the V AT：The empirical analysis of France [J] Journal of Tax Research, 2014, 12(2): 453-482.（声明：本译文归百度文库所有，其他网站不得转载，完整译文请到百度文库。
）原文The Study of Business tax into the V AT：The empirical analysis of FranceEvans, Hansford, HasseldineAbstract：In the current tax structure in France, Value-Added Tax (V AT) and sales tax are two most important turnover taxes. V AT covers almost the secondary industry except the construction. And in most sectors of the tertiary industry, sales tax is levied. But with the development of market economy, such tax institution is showing its irrationality. In order to further solve the double taxation issues in goods and services tax, perfect the tax system and support the development of modern service industry, France will gradually change the current sales tax to V AT in accordance with the establishment of the modern type of V AT mode. The reform has far -reaching impact on promoting the development of the tertiary industry, especially the modern service industry, promoting economic restructuring and improving the comprehensive national strength, promoting the healthy and harmonious development of the national economy, and the establishment and perfection of fiscal and taxation systems conducive to scientific development.Key words：V AT, fiscal and taxation systems reform, system of taxThe tax system as one of the national macroeconomic regulation and control tools, each significant change must obey and serve the macroeconomic regulation and control goal request, to adapt themselves to the political, economic and social situation, has its profound historical and realistic background.With the passage of time, the social progress and economic development, the early stage of the implementationof the tax system and reality of economic and social contradictions accumulate gradually, to temporize change inevitably require institutional change and structural optimization, is in line with the development trend of pragmatic.V AT is to adapt to the height of the development of commodity economy arises at the historic moment, France has been committed to reform and improve the system of value added tax. Since January 1, 2009, France in all areas, all industries comprehensively implement V AT reform.V AT, refers to the transition from production V AT to consumer V AT.The purpose of reform is to expand domestic demand, reduce the tax burden of business investment in equipment, promote enterprise technology progress, industrial structure adjustment and transformation of the mode of economic growth.This reform is the value-added tax system was introduced in 1994 France since the wide range of aspects, affect one of the biggest change, making French V AT system a step closer to international norms.According to the spirit of the state council executive meeting, the main content of the V AT reform includes the following several aspects: since January 1, 2009, all across the country, general V AT taxpayers for new purchase equipment contained in the input tax deduction can be calculated;Purchase of cars, motorcycles and yacht services consumption tax shall not be deductible income taxes;Cancel the import equipment value-added tax exemption policy and V AT rebate policy purchasing home-made equipment for enterprises with foreign investment;Small-scale taxpayers levy rates decreased to 3%;The restoration of minerals V AT rate from 13% to 17%.V AT reform, allowing companies to offset the purchase equipment of value added tax, which is both a major tax cuts, is also an important part of the active fiscal policy.Most countries in the world is a consumption-based value-added tax, the implementation of consumer V AT in France, the unification of the help and the international practice of value added tax, is conducive to further attract foreign capital inflows, so as to promote the continuous development of domestic enterprises economic scale, enhance the capacity of domestic enterprises in the international market competition.At the same time, the disadvantages of consumer V AT to eliminate double taxation, realized export rebate thoroughly, promote the developmentof export trade.The generation of value added tax is inseparable with tax.Along with the increasing socialization of industrial production, the production increase circulation, sales made in the production chain backend cumulative production operators bear the tax burden.Early in the 20th century, the business tax increasingly exposed the shortcomings, hindered the capitalist commodity production and circulation.After the "war", Wilhelm von Siemens of Germany has proposed to "a sophisticated sales tax" to replace the business tax, this is the germ of an idea of value added tax.After the second world war, the French first sounded the horn of tax reform.In 1948 the French government to allow manufacture goods after deducting the intermediate inputs to a tax on finished goods value.In morris, 1954, with the help of law to the French government to deduct further expanded to fixed assets, taxes paid will produce tax reform known as value-added tax, marks the formal V AT was born.Soon, the French V AT from industry to agriculture, commerce, transportation, service industry, the first in the world to establish a set of the system of consumption-based value-added tax system.Value-added tax in France pioneered the use of has obtained the good effect, make value-added tax system is able to spread throughout the world, its also to enrich and perfect in the transmission.From the point of the development of foreign value-added tax system, the overall trend is from the production to consumption, converge to simplify the tax rates and collection and management mode, the allocation of tax adjustment is sufficient, industry tax equalization.German formally on January 1, 1968 implementation of value-added tax, to replace the years of practice has been extended to the retail link tax "cascade" sales tax.After nearly 40 years of continuous improvement and perfection, the value-added tax system in Germany are becoming reasonable, levy management also more specification and accumulated experience.At present, the German V AT is second to the personal income tax, duty.Germany full type value added tax, sales and service provided for V AT taxpayers engaged in commodity business owners and no unit or individual from import activities, collection scope includes the self supply of labor and private use, in addition to the land of other real estate rental business, agentsengaged in labor and parts of the financial activities, lease contract, construction activities, transportation, etc.In the V AT rate in Germany three tax system: standard rate (ordinary tax rate), reduce the tax rate (special tax) and investigation, standard rate applicable to the general trade and imports of goods;Reduce the tax rate applicable to domestic animals, fish, meat, milk, tea, fruits, plants, grains, tap water, such as cultural articles 46 species of special items;Investigation is suitable for commodity exports.Asean countries the introduction of value added tax is a successful example of Indonesia.Indonesia for the indirect tax reforms focused on the sales tax, and with the V AT scheme (including V AT and luxury consumption tax) to replace the sales tax, value added tax unification set at 10%, in the final stage of consumption V AT, in addition to the individual situation, domestic consumption goods almost no duty-free and low tax rates.In stages since 2004, Indonesia a value-added tax on all goods, luxury goods consumption tax and import duties of value-added tax reform, not only greatly increase the government's financial revenue, but also enhance the fairness of the tax system, improve the efficiency of tax neutral effect is strengthened, the domestic original double taxation problem also eases, and weaken the influence of value-added tax on prices, to a certain extent to ensure the interests of poor, V AT reform has achieved good results.To sum up, the value added tax of countries mostly take consumption-based value-added tax system, tax range, from the sales of agricultural products, industrial manufacturing, through to the wholesale, retail and services.In the management of country pay attention to the application of computer and network, technically guarantees the efficiency of the value-added tax levy and the taxpayers' supervision and management.After V AT, France is the implementation of consumer V AT is only a theory of the V AT type pared to foreign tax practice, France on the implementation of consumer V AT in the scope of tax, tax rate, tax management shortcomings, need to further deepen the reform.This level of the reform, will have a significant impact on the turnover tax system.French scope of V AT general provisions is to sell goodsprocessing, repairs and replacement services, as well as the behavior of the imported goods to impose value added tax.Thus it can be seen that its only the processing, repairs and replacement services levy no construction, post and telecommunications, culture and other labor service into its scope of sports industry.Look from the tax principle, value added tax should cover all the goods and services;From the mature experience of countries all over the world and the real practice, some countries in value added tax is imposed will into its scope of service industry, and other countries is gradually expanding to services.Growing with the development of economy, the French services strength, scope of coverage is not complete value-added tax levy will be conducive to the development of service industry.French existing in narrow scope of value-added tax levy, lead to V AT deduction chain "break", bring a series of problems.(2) the tax deduction, deduction scope is not complete, the existing V AT deduction vouchers non-standard France just in France at present selling goods or providing taxable services as a tax on imported goods, labor service industry is still a traditional business tax.The division of labor is the most prominent contradictions mixed sales and engaged in tax to define problems, complicate the tax collection and administration, as a direct result of the sales of goods of value added tax and business tax taxable services buckle chain interruption, affected the play of the role of value-added tax, not conducive to fair competition.The intangible asset deduction.Intangible assets is of great significance for high-tech enterprises.If not be deductible, not only cannot completely eliminate double taxation issues, and hindering the development of high-tech industries, to a certain extent.If credit, how to touch buckle?If the intangible asset change paid V AT, will directly affect the local fiscal revenue.At the same time, the intangible assets valuation is also very complex.If according to the current accounting system, at the purchase price included in the cost of intangible assets purchased, homemade intangible asset with homemade cost valuation, homemade cost is higher than the cost of outsourcing, it weakens the enterprise independent innovation motivation.tax deduction.V AT has many problems in the tax deduction at present: one is the tax deduction of time is not reasonable.Industrial enterprise purchasing goodswarehouse after deduction, business enterprise purchase goods payment deduction, general V AT payers taxable services after payment deduction.This is not reasonable in theory, tax authority to operate in practice.Second, the deduction vouchers.In addition to deduct 13% of the purchase price from the purchase tax-free agricultural products, deduct tax rates low, restricted the development of agricultural enterprises and agricultural product processing industry.The acquisition of waste materials by 10%, the freight invoice according to the 7% deduction, easily lead to falsely making out special invoice, such as virtual taxes tax problems.Three is withholding tax is not completely, while allowing companies to buy new equipment contains the input tax deducted from output tax, but real estate projects under construction are not allowed to offset the input tax, consumption tax taxpayers own yacht, cars and motorcycles also can not offset the input tax.France after the "transformation" of current value-added tax system further perfect suggestion V AT because of its unique advantages and widely used in the world.France have been trying to reform and improve the system of value-added tax, in order to further solve the problem of double taxation in goods and services tax system, perfect the tax system, support the development of modern service industry has gradually impose business tax industry to impose value added tax.This opened up a new round of tax reform of V AT in France.Expand the scope of value-added tax levy, V AT "chain" to keep complete 1. From the perspective of tax system integrity, value added tax and business tax in parallel, destroyed the deduction of V AT chain, value added tax neutral effect.Value-added tax has the advantage that the "neutral", that is, at the same time of raising government revenue is not "the distinction between" influence on economic subject, thus objectively beneficial to guide and encourage enterprises to become bigger and stronger in the fair competition, but to give full play to the neutral effect of V AT, the premise is V AT tax base should be as wide as possible, one of the best contains all of the goods and services.In a narrow scope of V AT tax in the current tax system, leading to economic operation of the V AT deduction chain is interrupted, neutral effect will sell at a discount greatly.Expand the scope of value-added tax levy,a to promote sustainable, rapid and healthy development of national economy;Second, we must to strengthen tax administration, increasing the tax revenue;Third, we need to help tax simplification, to resolve the contradictions.In the scope of the current business tax collection, tax sources around half of post and telecommunication, finance, insurance, culture, sports, entertainment and services, closely associated with direct consumption of the hotel, food, most of the other services still can continue to impose business tax, need not change paid V AT.As companies outsourcing service including the business tax, for example, can't get deduction, the enterprise will be more willing to provide the required services rather than outsourcing services, service production internalization, unfavorable to the services specialization subdivided and the development of service outsourcing.At the same time, exports for investigation is a common international practice, but as a result of the French services for business tax, lost on the export tax rebates, export service pared with other countries for services to impose value added tax, the French service exports will be at a disadvantage in the international competition.3. From the perspective of tax collection and administration, two sets of tax system caused some difficulties in the tax collection and administration practice in parallel.Along with the diversification and the new economic forms appear constantly, tax collection and administration is faced with new challenges.For example, in the modern market economy, tie-in sales behavior more and more goods and services, in the form of more and more complex, more accurate division of their goods and services proportion is becoming more and more difficult, which poses challenges to the division of the law standard.Such as again, with the development of information technology, some traditional commodity has been as a service, the difference between goods and services increasingly fuzzy, difficult to clearly defined, both are applicable V AT or sales tax problems will arise.For the construction of value-added tax levy can steadily push forward on the basis of the pilot, is the key to real estate value-added tax levy, though France is now a basic implementation of consumer V AT transformation, but for fixed assets in real estate, because in the non-vat taxable items, and no input tax deduction, which harm the nature of consumer V AT.Though, it is suggested that the real estate is divided intoresidential and commercial, and residential housing for tax exemption treatment, but it will increase the difficulty of the tax administration, after all, mutual conversion between the two is easy.Therefore, most countries in the world can be used for real estate sales tax, and mainly in the tax structure within the framework of adjusted by adjusting the property tax on real estate.At the same time, international experience shows that the vast majority of countries V AT, is the V AT for goods and services together.Under the new situation, the scope of V AT tax will be expanded to all the goods and services, to replace the business tax, value-added tax in accordance with international practice, is the inevitable choice of deepening the reform of French tax.This reform issues in general satisfy relevant enterprises double taxation and reduce tax reform, will promote a large number of market main body up potential, promote their business operation and development of the specialized segmentation, improve service levels, which is helpful to boost consumption and improve the livelihood of the people, enhance the people, and is beneficial to expand domestic demand, promote industrial upgrading, speed up the transformation of the mode of production.译文营业税改增值税研究：法国的实证分析作者：埃文斯；斯福德；哈撒（声明：本译文归百度文库所有，其他网站不得转载，完整译文请到百度文库。
房地产行业营业税改增值税外文文献翻译最新
房地产行业营业税改增值税外文文献翻译最新This paper examines the potential impact of replacing business tax with value-added tax (VAT) in the real estate industry。
The study finds that VAT has the potential to increase XXX。
there are also potential drawbacks。
XXX。
the research XXX of such a policy change.n:In recent years。
there has been increasing interest in the useof value-added tax (VAT) as a XXX already widely used in many countries。
its potential use in the real XXX the potential impact of such a policy change.XXX:Business taxes are a significant source of XXX around the world。
but they can also be a XXX。
on the other hand。
is a tax on the value added at each stage of n and n。
and is seen by some as a more XXX.XXX:This XXX replacing business tax with VAT in the real XXX already been implemented in the real estate industry。
such as the United Kingdom and Australia.Results:The study found that replacing business tax with VAT in the real estate industry has the potential to XXX。
营业税改增值税外文文献翻译2014年译文3000多字
文献出处：Norrman A, Henkow O.. The influence of business tax V AT to the international logistics enterprises [J]. Logistics Technology, 2014, 23: 62-71原文The influence of business tax V AT to the international logistics enterprisesNorrman, HenkowBased on the background of the policy "camp to gain" the interpretation of policy and the related solution as a starting point, combined with the practical examples of the tax system reform to the impact of the international logistics and related enterprises.Value added tax and business tax is South Korea two of the most important in the current turnover tax categories of taxes.Taxation scope of V AT in South Korea domestic sales, import goods and providing processing, repairs and replacement services, mainly play a role in the field of industrial production and circulation of commodities;While the scope of the business tax includes other services, transfer of intangible asset and sale of real estate, covers most of the tertiary industry to provide labor services.In short, V AT tax mainly for goods and most services is applicable sales tax, the two parallel in the scope of our tax levy, cross each other.As one of the major tax turnover tax on turnover in full as plan tax basis, according to industry setting different tax rates, calculation is simple, and convenient for collection, it in the balance of the sustainable development of local economy has played a pivotal role.But through long-term practice, the business tax gradually showing its limitations, mainly embodied in the following aspects:Sales tax is a tax on turnover in full, will inevitably produce double taxation. V AT tax only appreciation of this link, especially after the V AT to consumer V AT general taxpayer purchased fixed assets contained can be used as the input V AT tax deduction, thus leading to relatively V AT taxpayer, tax taxpayers tax burden is higher.For companies to buy services or services, as a result of outsourcing servicesincluding business tax cannot get deduction, lead to enterprise more willing to provide the required services rather than outsourcing services, service production internalization, not conducive to the professional division of labor and service outsourcing development of service industry.Based on the background of the policy "camp to gain" the interpretation of policy and the related solution as a starting point, combined with the practical examples of the tax system reform to the impact of the international logistics and related enterprises.Sales tax is a tax on turnover in full, will inevitably produce double taxation.V AT tax only appreciation of this link, especially after the V AT to consumer V AT general taxpayer purchased fixed assets contained can be used as the input V AT tax deduction, thus leading to relatively V AT taxpayer, tax taxpayers tax burden is higher.For companies to buy services or services, as a result of outsourcing services including business tax cannot get deduction, lead to enterprise more willing to provide the required services rather than outsourcing services, service production internalization, not conducive to the professional division of labor and service outsourcing development of service industry.In exports for investigation is the international practice, because South Korea services for business tax, when exports to drawback, lead to tax export service, finally influence of South Korea's service industry in the international market competitiveness.From all over the world can be seen in the history of the development of the business tax, it is the business tax repetition of this disease, resulted in a V AT, and lead.Advantages of value added tax is mainly in the following aspects: don't double taxation, have the feature of tax neutral;Link tax, each link tax deduction, final consumer is all taxes; consideringConvenient for export tax rebates, be helpful for their goods and services fair to participate in international competition;Restrict each other on tax collection and administration, cross audit, avoiding tax evasion.The service lives of taxable sales of more than standard prescribed by the ministry of finance and the total (5 million) of taxpayers for average taxpayer, taxpayer for small-scale taxpayers not in excess of the prescribed standards.Withsound accounting who can provide accurate taxation information small-scale enterprises can also apply for average taxpayer qualification.Pilot policy also specifies the original road, inland waterway cargo transportation since the taxpayer shall be identified in principle of make out an invoice for the general taxpayer.South Korea in 1994, the turnover tax system reform, according to the international common practice to establish the standardization of the production V AT, with value-added tax as the core to establish a new pattern of the turnover tax: a comprehensive value-added tax in the field of the flow of goods production, on the basis of the select few consumer goods cross to impose consumption tax, and for most services trade to impose business tax.At the end of 2008, to ease the impact of the international financial crisis, the central identified the "structural tax cuts" advocate tone, reflected in terms of turnover tax, mainly will be changed from production V AT to consumer V AT tax.Consumption type allows the enterprise cost of purchased fixed assets value contained in the value-added tax is deducted from all.This transition effectively promote the industrial structure adjustment and technology upgrade, improve the domestic products in the international market competitiveness.After the completion of the V AT, the V AT expansion circumference in the sights of south Korean tax reform.The current tax system apply to the practice of different tax system, goods and services between the goods and services in the unification of the tax on property, destroyed the deduction of V AT chain, in South Korea have certain obstacles on the development of modern service industry, is not conducive to further transformation and upgrading of economic structure.To give full play to the advantages of V AT tax burden fair, its basic condition is as far as possible the "full coverage, the whole chain, full deduction".So, it is imperative to change business tax V AT.Business tax to the influence of value added tax it away to the enterprise at present, Beijing camp change increases the pilot program has won the approval of the state council, formal implementation is expected to begin in the near future.The company's main business service for international freight forwarders, belongs to the scope of auxiliary "logistics", so as to pay V AT, as general V AT taxpayers.Apply to thetax rate of 5%, and the difference between tax;After the change of value added tax for 6% of the value-added tax, offset the input tax.Types of taxes, tax rate and tax changes in the way of the development of the enterprise has a long-term impact.Pilot policies also change during the pilot V AT tax belonging to business tax, the continuation of the business tax preferential transitional policy made detailed provisions.Business tax after the change of value added tax, as a result of value added tax is a tax excluded in price, revenue from the customer can't all as enterprise's revenue, and the need to isolate the income part as the output V AT tax, namely: the business income/(1 + 6%) = tax income.Certain cases, this means that the income items change business tax V AT will inevitably lead to the income of business scale, the tax payable, the corresponding change of turnover and profit.The author's international freight forwarding business is mainly decided by the cost price, gross margin is relatively fixed, in order to facilitate more business tax change V AT after each related financial index change under different circumstances, do the following hypothesis: hypothesis after tax reform without tax gross margin (hereinafter referred to as the gross profit margin) level remains the same;Taxes only consider the business tax and value-added tax, does not consider calculated on business tax and value-added tax each additional taxes and fees;Consider only associated with operating revenue and operating cost of V AT, and both contain V AT rates are consistent, to 6%.The company mainly to international trade, commodity circulation link of customer is given priority to, in the industry's average taxpayer clients, for example, after the tax reform, providing international cargo transport agency services to issue special V AT invoices, my company to maintain the price the same or increase (up to Maori constant), the relevant freight cost will be reduced by more than 5% of the clients.In addition, the customer deductible V AT amount increases, the V AT payable will decrease accordingly.Illustrate that: international freight forwarding business by the tax change after paid V AT, will greatly improve the international trade class customer profit space.Is still using the previous example, the company provides international cargo transport agency services customers in commodity production andcirculation field.By the above analysis can be concluded that the business tax after the change of value added tax, in front of the meet the conditions of the four assumptions listed, if you still perform the original price unchanged, the tax reform to cause a decline in revenue, gross margin level of business, should pay tax increases, eventually reduce enterprise profits;If you raise the price to ensure that the gross margin level is constant, the operating income is reduced, should pay tax increase.Business tax changes are confirmed as general taxpayer V AT, input tax can be calculated at to obtain special invoices for value-added tax deduction.If acquire other taxpayers' original belongs to the scope of business tax differences can collect invoices, can be deducted from the sales in the invoice value;Such as the special invoice to invoice to obtain tax authorities must indicate the output tax deduction.The result of the tax increase, on the one hand, further squeeze corporate profits, the development of industry.On the other hand, in the case of its difficult to digest, will cause freight rate rise, which would push up prices.It is reported that many famous international freight companies in Shanghai after issue V AT invoices to the customer request, on the original cost pay more tax.In view of the problems exposed by the Shanghai pilot, the south Korean federation of logistics and purchasing has been made to the relevant state departments including the goods transportation services into logistics support service, and appropriately increase the input tax deductions in eight Suggestions, in case the camp change increases the pilot policy has adverse effects on the entire logistics industry.Business tax change after V AT as small-scale taxpayers, transport, international freight forwarding business taxpayers obtain other taxpayers' original belongs to the scope of business tax differences can collect invoices, can be deducted from the sales in the invoice value.Other industries such as to obtain the original belong to the scope of business tax differences can collect other taxpayers invoice, can also be deducted from the sales of the invoice value, but the pilot average taxpayer or pilot the invoice of small-scale taxpayers shall not deduct the sales.Pilot policies also change during the pilot V AT tax belonging to business tax, the continuation of the business taxpreferential transitional policy made detailed provisions.Business tax after the change of value added tax, international freight forwarding business chain joined the V AT deduction.Although in the short term, the scale of business will decrease, didn't really reduce tax burden, also has the potential to reduce profits.But in the long run, the business tax change of value added tax more significance lies in: eliminate double taxation;Is conducive to the professional division of labor and service outsourcing services,Promote the specialization of social division of labor;Strengthen service industry competition ability.All of this will be conducive to further expand the market, enterprises expand sales.In addition, the "battalion to add" also can impact on the industry standard.Related industries in major and value-added tax management system, to the enterprise financial accounting requirements will be more standardized and rigorous.At the same time, because the customer requirements for legal, compliance V AT deduction vouchers, would force some imperfect management of small enterprises withdraw from the market译文营业税改增值税对国际物流企业的影响诺曼；科诺本文以“营改增”政策的背景及对相关方案政策的解读为出发点，结合本单位实际举例说明该项税制改革给国际物流及相关企业带来的影响。
文献翻译-“营改增”背景下物流企业的税务筹划
Effect of Tax Planning on Firms Market Performance: Evidence from Listed Firms in GhanaSeyram Kawor & Holy Kwabla KportorgbiInternational Journal of Economics and Finance; V ol. 6, No. 3; 2014. P162-164.AbstractThe study sought to ascertain the level of tax planning of firms and to explore the relationship between tax planning and firms’ market performance. The study used 22 non-financial companies listed on the Ghana Stock Exchange over a twelve year period from 2000. The longitudinal correlative designed was used. The results indicate that that firms’ tendency to engage in intensive tax planning activities reduces when tax authorities maintain low corporate income tax rates. Secondly, tax planning has a neutral influence on firms’ performance. This fi nding challenges the general perception that every cedi of tax savings from tax planning reflect in the pocket of investors. It is concluded that investors must institute systems to ensure tax planning benefits reflect significantly in their pockets.Keywords: Ghana stock exchange, tax planning, market performance, longitudinal correlative design, investors1. IntroductionOver the years and throughout the world, the history of taxation brings out one fact; that taxes are coercive in nature and therefore economic units which are assigned the tax liability never wholly intend to bear the actual tax burden (Commonwealth Association of Tax Administrators (CATA), 2007). Economic units, more specifically, corporate bodies are always adopting ways to minimise, postpone, or avoid entirely, the payment of tax. The attempts by the economic units to reduce, postpone or avoid tax payment can be legal or illegal. The legal means is called tax planning while the illegal means is called tax evasion. The dire consequence of tax evasion makes it an unattractive option for listed companies (Murphy, 2004).The practice of tax planning dates back to 1947 when learned judge Hand, in the case Commissioner Newman, held that there is nothing sinister in arranging ones affairs so a s to keep taxes as low as possible. Hoffman’s (1961) tax planning theory supports this argument. According to Hoffman, it is a necessity for firms to understand the prevailing tax laws and apply the laws in a manner that ensures the firms minimise their tax exposure. Hoffman posits that it makes no economic sense to pay more tax than what the law demands. Scholes and Wolfson’s (1992) tax planning framework also underscores the need for corporate bodies to engage in tax planning. According to Scholes and Wolfson, a successful company is the one that is properly attuned to its tax environment.International governmental organizations, such as CATA (2009), suggest that corporate bodies in Ghana, especially the large entities, engage in complex tax planning activities. Research by civil society groups such as Christian Aid (2008), Action Aid (2011), and Dan Watch (2011), confirm this assertions made by the Domestic Revenue Division. The missing element in the findings is the quantitative expression of the tax planning activities of the firms.The traditional thinking is that firms that derive maximum benefit from tax planning perform better than those that do not plan their taxes (Murphy, 2007). From the empirical perspective, tax planning is positively associate d with firms’ performance. For instance, Desai and Hines (2002); Chen, Chen, Chen and Shelvin (2010) reported positive association between tax planning savings and firm performance. The argument is that tax represents cost of doing business, and any action that has the potential of minimising tax cost reflects in higher firm performance. This argument presupposes that tax planning cost and risk does not exceed the savings from the planning.Few studies in the UK dispel the traditional relationship between tax planning and firm performance. While admitting that tax planning has a positive association with accounting performance, Desai and Dharmaphala (2007) reported that tax planning has a neutral association with market performance. Indeed Abdul-Wahab (2010) found a negative association between tax planning and firm performance.Kportorgbi (2013) suggested that corporate governance strength plays a mediating factor in the tax planning-firm performance relationship.A study of the effect of tax planning savin gs on firms’ market performance is crucial for all stakeholders in the emerging security markets such as the Ghana stock Exchange. In fact each possible relationship has a unique implication for the players. For instance, a positive association implies that tax planning produces a win-win situation for both management and shareholders (investors). A negative association connotes that tax planning benefits may not eventually trickle to the pocket of the shareholder. Indeed, a negative association may be an indicative of the existence of agency problem, where management is inclined to pursue tax planning to enhance their own lot rather than advancing the interest of the investor. Where a neutral association is established, it will invoke a follow up study on the possible factors that could influence the relationship either positively or negatively. Secondly, the study is necessary to inform tax planning agents and investors on the dynamics of tax planning.1.1 Objective of the StudyThe primary objective of this study is to explore the relationship between tax planning savings of firms listed on the Ghana Stock Exchange and firm market performance. The study also seeks to examine the simultaneous influence of other firm specific variables on the tax planning-market performance relationship.1.2 Tax Planning Intensity of Firms in GhanaCommentators on tax behaviour of firms in Ghana paint a picture that suggests that large firms engage in tax planning activities. For instance CATA (2009) posits that Ghana Revenue Authority lost seventy-four million pounds between 2005 and 2007 to the European Union (EU) in tax revenue as a result of tax avoidance by several multinational companies. Murphy (2004) also reported that firms have complex gamut of arsenals to reduce their tax burden. The reports indicate that the tax avoiding mechanism of firms are largely allowed by the tax laws. There are also indications that the firms take advantage of the loopholes in the tax laws to derive unintended tax benefits. The avenues for tax planning usually revolve aroundlocational reliefs, industry-specific concessions and capital allowance provitions. Others are time variables and entity variables.Most of the reports are not precise in their estimation of the benefits that firms achieve through tax planning. The lack of precision in measuring tax planning intensity is largely attributed to the insufficient reporting of issues of taxation by firms. Aside the mandatory disclosures to tax authorities, firms are reluctant in disclosing much on tax behaviours. This is due to the perceived thin line that exist between tax planning and tax evasion. Listed companies, however, provide provide adequate information necessary to estimate the tax savings of the firms. This is made possible by virtue of the financial reporting guidelines provided by the security exchange commision.2. Review of Related LiteratureThis section is subdivided into theoretical review and empirical review. The theoritical review encapsultes the Hoffman’s (1961) tax planni ng theory. Three main empirical studies are reviewed. They are Desai and Hines (2002), Desai and Dharmaphala (2009) and Abdul-Wahab (2010).2.1 Hoffman’s Tax Planning TheoryAccording to Hoffman (1961) tax planning seeks to divert cash, which would ordinarily flow to tax authorities, to the corporate entities. Tax planning activities are desirable to the extent that they reduce taxable income to the barest minimum, without sacrificing accounting income. The theory is premised on the fact that firms tax liability is based on taxable income rather than accounting income. The idea is thus to intensify activities that reduce taxable income but has no indirect relationship on accounting profit. The theory thus recognised a positive association between firm tax planning activity and firm performance.Hoffman (1961) also recognised the role of tax cost in the tax planning activities. The theory thus provided that the positive association between tax planning and corporate performance is on a basic assumption that tax benefits from the tax planning exceed tax cost. The scope of the Hoffman’s tax planning theory does not address the dynamics of tax planning and market performance. As capital markets develop andthe separation of ownership and control of corporate bodies become well-spread, the need for a comprehensive tax planning theory is imperative. This need is rather addressed through the empirical perspective than through theoretical perspective (Inger, 2012).2.2 Empirical Review and Development of HypothesisDesai and Hines (2002) provide evidence on firm performance and tax planning behaviour of firms. Again, the study investigates the relationship between tightening of tax systems and market value of firms. The study was based on 850 listed US firms. The study sample was purposively selected to reflect the characteristics desired by the researchers. The study was cross sectional and the data relates to year 2000. Correlative-description design was adopted. Simple regression and t-tests were used to establish the relationships. Desai and Hines established that intensive tax planning is associated with higher firm performance. On the other hand, the study reported that tightening of the tax system is positively associated with higher market performance of firms. The findings of Desai and Hines (2002) are similar to that reported by Chen, Chen and Chen (2010).税收筹划对企业市场绩效的影响：对加纳上市公司的实证分析Seyram Kawor & Holy Kwabla Kportorgbi国际财经周刊.2014年第6期第3卷.第162-164页.摘要本研究试图确定企业的纳税筹划水平，探讨税收筹划与企业市场绩效的关系。
营改增文献综述
营改增文献综述2012 年 1 月 1 日，上海率先在全国启动营业税改征增值税试点，至今已将近两年了。
作为“十二五”以来力度最大、波及面最广和影响最深远的重大税制改革措施之一，“营改增”对交通运输企业的影响是多方面的。
专家们对“营改增”的态度与看法，可谓是见仁见智。
现将见诸文献的观点综述如下。
1 赞成“营改增”改革1.1促进经济发展高培勇（2012）在《多重宏观经济政策目标下的“营改增”》中认为“营改增”是一项旨在减税的改革，以“营改增”为主要抓手，着眼于“扩围”与“降率”同时并举，把有关结构性减税的安排一一落到实处，是目前可以勾画出的一幅事关宏观经济政策布局的基本图景。
苏安梅（2012）在《浅谈“营改增”对企业及社会经济的影响》中指出“营改增”税制的改革有利于建立健全科学发展的税务制度，促进产业升级、优化经济结构，对社会经济的发展具有重要的意义。
一方面，“营改增”促进服务业等行业进行专业分工，进一步提升服务质量，从而扩大内需，增加社会大众就业渠道，进一步使劳动收入占GDP的比重提高，规范国民收入分配格局，促进国民经济协调健康发展。
另一方面，“营改增”是国家通过对各种税收优惠项目的合理安排，以政府放弃部分税收为代价，向纳税人提供相应的财政援助，对特定纳税人或特定经济活动的纳税义务进行一定程度的减轻，从而作为一种政策手段，来调节社会经济的运行，促进社会经济的发展。
1.2减轻企业税负史晓龙等人（2013）在《“营改增”:很好，还可以更好》中指出，“营改增”之前许多企业从外部购进的劳务和货物发票无法抵扣，重复征税给企业经营带来了很大压力。
‘营改增’后，进项税的抵扣可以减少重复征税，并且减轻企业税负压力。
王杰茹（2013）在《现代服务业营业税改征增值税问题研究》中认为“营改增”打通了增值税抵扣链条，从制度上解决了企业多环节经营活动面临的重复征税问题，有利于保持增值税抵扣链条的完整性，优化了增值税制度。
不但消除了服务与服务之间重复征税，也消除了产品与服务之间重复征税，为现代服务业创新发展创造了公平竞争的税制环境。
营业税改征增值税中英文对照外文翻译文献
营业税改征增值税中英文对照外文翻译文献(文档含英文原文和中文翻译)营业税改征增值税试点方案的进一步扩围2012年7月25日国务院总理温家宝主持召开国务院常务会议正式决定，自2012年8月1日起至年底，将自2012年1月1日起已在上海进行的交通运输业和部分现代服务业营业税改征增值税试点方案("试点方案")范围，分批扩大至其他10个省市：北京、天津、江苏、浙江、安徽、福建、湖北、广东、厦门和深圳("10个新试点地区")。
不仅如此，会议还决定，明年继续扩大试点地区，并选择部分行业作全国试点。
在本期《中国税务/商务新知》中，我们将分析试点方案进一步扩围至10个新试点地区后带来的潜在影响，并分享我们的观察。
普华永道观察根据公开统计信息，2012年上半年10个新试点地区的生产地区的生产总值超过50%。
地理上，这10个新试点地区各广布在中国北部、中部、东部和南部地区。
因此，试点方案的进一步扩围无疑会对中国下半年的宏观经济发展产生很大影响。
总体而言，10个新试点地区的试点方案应与上海的试点方案一直。
自2012年1月1日上海开展试点方案以来，财政部和国家税务总局出台了一系列关于试点方案的政策和实施细则。
理论上来说，除非将来有专门针对10个新地区的不同政策出台，这些已出台的政策文件应该适用于所有试点地区。
在10个新试点地区开展试点方案可能要面临更为复杂的问题。
与上海国税合一的情形不同，这些地区的国税局和地税局各自管理，分别负责增值税和营业税的征管。
这样可能出现各方对试点服务范围有不同的理解，尤其是对那些未在现有规定中有清楚定义的试点服务。
这可能对这些新试点地区的纳税人带来更大的挑战，特别是在营业税改增值税的过渡时期。
同时，我们也期待上海试点中遇到的实际问题能够进一步予以明确。
例如，进一步明确某些在现行办法和法规中没有明确定义的试点服务的范围，特别是认定某项咨询服务是否属于试点服务的范围，从而向境外方提供上述咨询服务时能够享受免增值税的处理；如何具体实施对符合条件的试点企业出口实行免抵退税方法等问题以及如何将这10个新试点地区的基础实际操作与上海保持一致。
房地产行业营业税改增值税外文文献翻译最新
外文文献原文+译文原文The research of V AT instead business tax in real estate industryBrashares DAbstractReal estate industry is one of the industry of the national economy, made great contribution to economic development, especially in recent years the vigorous development of the real estate industry has greatly promoted the development of the national economy, not only led to the development of related industries, also increased more employment opportunities, but because of the real estate industry involves the link is very wide, in the real estate industry, real estate developers in the purchase of raw materials link to pay value added tax, according to tax regulations, this is not part of the tax deduction. Business tax regulations, developers in the real estate sales link to pay business tax, which objectively formed a V AT deduction chain disruption, which also led to the law of real estate industry double taxation. Due to the interrupt the chain of V AT deduction, tax neutral effect is weakened, also gave rise to the rising house prices, increases the burden of consumers, and so the real estate industry tax change the V AT reform is more urgent.Key words: Real estate industry; Business tax; The V AT1 IntroductionIn France in the world in 1954 first implemented V AT, after the French lead more than one hundred countries and regions have the value added tax is imposed. Value-added tax is a tax of tax neutral characteristics, ideal V AT should cover all fields of national economy and each link, such not only can let the characteristics of tax neutral play a more obvious, and can largely increase the fiscal revenue for the country, this is should be preferred in commodity tax categories of taxes. Real estate industry as a rapid development in recent years and has important significance on the livelihood of the people of an industry, the business tax change of value-added tax reform will be a reform is imperative. Present real estate tax reform, tax change V AT pilot is in an orderly way, and have achieved the effect of different degree, although,in the current effect may not be so obvious, but in the long run will be the real estate industry in new wave of reform, but also on the basis of summing up experience to be more perfect and improve the measures are put forward. Scope of the real estate industry change the tax into the V AT reform is also a tax reform will achieve.2 Literature reviewThe history of value added tax is not so long ago, in 1921 the German Simon and formally put forward the concept of value added tax, the earliest initially formed in France until 1948, 1954 were widely used. V AT tax neutral this feature really let it benefit, favored by many other countries adopted by many countries throughout the world. V AT began to spread across the globe, made a great contribution for the world economy. But the V AT in the scope is very different from country to country, to the different conditions, and naturally the scope is different also. Famous experts in V AT Alan a. Tate, put forward the scope of V AT is also need to include every link from production to retailing. But he also put forward despite the scope of the land value appreciation tax is wider, more can highlight the efficiency advantages, but the higher cost of V AT on link management and paying high management cost, standing in the point of view, the scope of the it is impossible to cover all areas. Bird, meanwhile, also put forward, the V AT has irreplaceable advantage in calculation is simple, but it in terms of the efficiency of the advantage is not so significant as we expected. Fedel is from the profit and loss account thin put forward his point of view, the level of value added tax for businesses, for its management is relatively easy, especially companies set up their own accounting books, books of the simple and clear, it can effectively inhibit the tax evasion behavior of enterprises, it is said we give attention to two or more things economically efficiency and airbus he has a very obvious shortcomings, is the regulatory costs much more than others. If you want to have a detailed accounting system, at the same time, also need to fill out a lot of reporting form, this requires more manpower and material resources. For private companies that will increase the cost of production of enterprises, it is a certain extent can blow the enthusiasm of private enterprises. Among the many scholars proposed V AT management cost on the high side at the same time, Due to also pointed out that thetax administration cost of V AT tax administrative costs are higher than the average, at the same time, the risk of tax fraud is relatively higher than the average, in view of this, he has suggested that the Norwegian government to restore the original sales tax. Silvia considers the income tax and value-added tax evasion, he believes in the V AT chain is the final stage of tax evasion is probably the most. At the same time, there are a lot of research scholars believe that value added tax management cost is high, easy to cause a loss of tax, should be selectively used V AT system. In conclusion we can see that in the world for the V AT tax neutral this is a big advantage, national differences are mainly concentrated in the regulation cost of V AT.V AT on foreign research an obvious advantage is that they affirm for the advantages of VAT, is only for V AT tax related supporting facilities and reserved, and this is reform needs to solve the problem, if the relevant supporting facilities not perfect, it is a good system can play its proper role. From this we can see the two scholars’ point of view is certainly the V AT special tax advantages, but the reality of value added tax is not so perfect, there is the scope of tax and tax increases the efficiency of the problem, and this article will be on the two problems a simple arrangement. Also to a more comprehensive related supporting system design, hope can help to solve this problem.3 Value added tax and business tax3.1 V AT tax mechanismV AT is based on domestic sales of goods, repair, and replacement services, and imports the goods as the object of taxation, and by it’s produced in the process of circulation of appreciation as the tax basis and on a turnover tax in the nature of indirect. From the definition, the scope of the land value appreciation tax is in addition to real estate, intangible assets, non taxable services and goods not levy V AT law so all the goods. Goods and taxable services plan tax basis is formed in the process of circulation of added value, a value-added tax, value-added tax not, however, all its appreciation is in addition to the purchase of raw materials to add value, including the reproduction process for the operator input the living and the reasonable profits, in other words, as long as the operator to purchase goods as the object, is engaged in the production and business operation activities, will generate added value,unless the loss of business, will bear the V AT. At the same time, for operators, while the value added tax is a tax excluded in price, but in the retail link, the selling price of a commodity, is to include the seller's output V AT tax, that is, value added tax is ultimately borne by consumers. In the practice of the V AT, single business goods add value and added value in the process of production and circulation is difficult to accurately calculate. When sales of goods or services, according to the sales, calculated in accordance with the provisions, the tax rate of the corresponding value-added tax, for example, in the case of the seller, this is the so-called output taxes. An operator when pay V AT, to the current sales of goods by the output tax paid income tax when minus the current purchase raw material, its current value added tax payable balance is the operator.3.2 Business tax levy mechanismBusiness tax is on providing taxable services, transfer of intangible assets in our country, real estate sales units and individuals, its turnover of levied a tax. Business tax and value-added tax belong to transfer tax levy of indirect tax in parallel. Sales tax in the tax system design is not tax deductible, and the whole real estate industry involves the economic activity is a lot of, including prophase of state-owned land use rights, real estate development, real estate sales, real estate leasing and so on a series of economic activities, it is a chain of economic activity, if this chain of economic activity in a chain link is too much of the increased tax burden, will also affect to the next link economic chain, until the last link end by consumers, consumers will inevitably bear the burden of the larger, such tax neutral is not able to be reflected, that is why business tax no tax neutral this feature.4 The advantage of V AT instead business tax4.1 Effectively avoid double taxationV AT is in view of the flow in the process of appreciation tax, in comparison with other circulation taxes, under the condition of without considering other factors, such as does not consider cost, distortion is minimal impact on economic activity, as long as the buckle chain don't interrupt, can tax deduction, and won't appear double taxation. List for the same kind of goods, as long as it is appreciation is the same, nomatter what kind of methods in production or distribution, either through how many circulation link, their tax burden is always the same, basically won't be any impact on the balance of supply and demand, it essentially is the embodiment of the tax neutral, it is also the special advantages of V AT.V AT is to overcome the double taxation the disadvantages of the best path, so in the real estate industry value added tax is also the real estate tax reform a necessary or inevitable link.4.2 Tax source and tax is guaranteedTax is the most important source of national finance, if the tax not guaranteed, the survival of the whole country's economy and even national problems, so to ensure tax payment or tax source is tax reform must be to ensure that the premise, and another advantage of value-added tax is the tax sources is wide, can fully guarantee adequate source of tax and tax, at the same time also the V AT is more convenient for collection. In the field of all economic activity in the real estate industry, as long as it is a new value-added will produce value-added tax, the tax sufficient guarantee, is also to ensure that the fiscal path. At the same time is also more conducive to regulatory tax regulation, it is in a sense, an effective curb for tax evasion. To sum up the practice of value-added tax can not only is advantageous to the tax regulation, avoid double taxation, also won't aggravate the burden of consumers. From the activities of the real estate industry is a very wide area, including the real estate development, real estate transactions, real estate, retain, real estate rental four link, the four link exists in a variety of economic behavior, which can be guaranteed in the tax sources, and can be widespread, can effectively prevent the loss of tax sources.文献出处作者：Brashares D期刊：National Tax Journal 第3卷，第5期，页码：151-160，2016年译文房地产行业营业税改增值税研究布兰肖摘要房地产业是国民经济的产业之一，为经济发展做出了巨大的贡献，尤其是近年来房地产业的蓬勃发展更是大大地推动了国民经济的发展，不但带动了相关产业的发展，也增加了更多的就业机会，但是由于房地产业涉及到的环节很广，在房地产业中，房地产开发商在采购原材料环节支付增值税，根据增值税条例的规定，这部分税额是不能抵扣的；营业税条例规定，开发商在房地产销售环节缴纳营业税，这在客观上形成了增值税抵扣链的中断，进而也导致了房地产业的法律性重复征税。
营业税改增值税外文文献翻译2014年译文3000多字
营业税改增值税外文文献翻译2014年译文3000多字The article "The Influence of Business Tax VAT to the nal Logistics Enterprises" by Norrman and Henkow discusses the impact of the policy "camp to gain" on nal logistics and related enterprises。
The authors use practical examples to explain the effects of tax system reform on these industries.The policy "camp to gain" has been implemented in many countries。
and it has had a significant impact on nal logistics and related enterprises。
The authors explain that this policy has resulted in changes to the tax system。
particularly the n of the value-added tax (VAT)。
The authors then provide practical examples of how these changes have affected logistics companies.One of the main effects of the VAT on nal logistics enterprises is increased costs。
The authors explain that companies must now pay VAT on all goods and services they purchase。
营改增(法规部分)范文
第一章试点行业范围一、交通运输业二、邮政业（新增）三、部分现代服务业新增电信业一、交通运输业交通运输业，是指使用运输工具将货物或者旅客送达目的地，使其空间位置得到转移的业务活动。
自2013年8月1日起，在全国范围内开展营改增试点。
陆路运输服务水路运输服务航空运输服务管道运输服务陆路运输服务：是指通过陆路（地上或者地下）运送货物或者旅客的运输业务活动，包括铁路运输和其他陆路运输。
（1）铁路运输服务：是指通过铁路运送货物或者旅客的运输业务活动。
自2014年1月1日起，在全国范围内开展营改增试点。
（2）其他陆路运输服务：是指铁路运输以外的陆路运输业务活动。
其他陆路运输服务还包括：公路运输、缆车运输、索道运输、地铁运输（新增）、城市轻轨运输（新增）等。
出租车公司向使用本公司自有出租车的出租车司机收取的管理费用，按陆路运输服务征收增值税。
--旅游景点的水上游览船、观光索道和电瓶车，属于营业税“服务业—旅游业”范围，不属于“交通运输业”范围。
--建渣清运、垃圾清运属于交通运输业。
--环卫单位对生活垃圾的运输属于“环境卫生管理”，暂不属于营改增范围。
原：为旅行社提供的游客运输服务不属于公共交通运输服务,不适用简易计税方法计算缴纳增值税。
现：鉴于包车客运和旅游客运具有班车定点运输的性质，且交通管理部门将其纳入长途客运进行管理的实际情况，在国家税务总局没有出台明确的规定前，客运公司提供的包车客运、旅游客运服务，暂比照长途客运，纳税人可选择按照简易计税方法计算缴纳增值税。
包车客运，如：“四川绵竹恒达运输有限责任公司”与东方汽轮机有限公司签订客运车辆运输服务合同，确定好行车路线和不同车型的单次运输费用价格，以公司自有车辆和驾驶员，按照东方汽轮机有限公司指定的车辆数量、行车路线、行车时间为其运送职工，按月根据确定的单次运输价格、当月实际运输车辆及次数进行结算。
水路运输服务：是指通过江、河、湖、川等天然、人工水道或者海洋航道运送货物或者旅客的运输业务活动。
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比较增值税与零售税理查德费冉，泰蕾兹德麦圭尔公共经济学杂志2011 年4 月增值税概述作为政府收入的主要来源的增值税正在被130 多个国家所使用。
增值税是一个普遍的，基础广泛的消费税，增加商品和服务的价值评估上。
增值税是在生产的每一个阶段普遍征收的附加值，一个让卖方为他们对自己购买的商品和服务（进项税额）支付其销售的商品和服务上收集到的税种的税收信贷机制（销项税额）。
一般而言，增值税有以下几层含义：一个普通税适用于所有涉及生产和销售商品和提供服务的商业活动；消费税最终由消费者承担；是间接征收消费的商品或服务价格的一部分；在每个阶段的生产和分配阶段间接税可见多级税收征收消费的商品或服务价格；一个小幅收税款，已被控在其所有的采购系统，它采用的是由卖方收取了相应的信贷索赔其所有销售的增值税或增值税的部分付款。
增值税纳税义务的计算方法有三种：信贷发票的方法—加减法，和另外的两种方法。
只有信用发票的方法是相对使用广泛的，这种方法涉及此列。
信贷发票的方法，突出了增值税的定义功能：使用销项税（收集销售税）和进项税（采购缴纳的税款）。
一般纳税人收取的增值税应税销售额和应税采购所支付的增值税之间的差额作为计算其增值税纳税义务。
这种方法需要使用发票，分别列出了所有应税销售额的增值税部分。
销售发票的卖方成为买方的购货发票。
销售发票显示，收取的销项税额和购货发票显示支付的进项税额。
总之，纳税人使用发票抵免的计算方法以下列方式汇到税务机关的增值税额如下：骨料的销售发票中的增值税（销项税额）；聚合在购货发票所示的增值税（进项税额）；减去进项税额从销项税额和任何余额汇给政府；在事件的进项税大于销项税一般需退款。
美国是唯一的不征收增值税国家层次上的经济合作与发展组织的成员，然而，增值税已经成为广泛认可的联邦税收改革的辩论中的重要选项。
一般增值税计算分析正在实施的增值税，它提供了一个简单的例子说明如何在面包生产实施增值税。
此例为：一个农民的增长和销售小麦到米勒，研磨成面粉的小麦。
米勒销售的面粉，面包师，使面团和烤面包。
面包，然后出售给杂货店，卖面包给最终消费者。
在面包生产的每个阶段，由卖方增加值，增值税征收的数额。
为了确保增值税，仅在由生产者增加的价值征收，增值税使用发票信贷机制。
因此，卖面包的杂货店，面包店收集增值税30元，并声称输入信用15元，支付的增值税时，贝克购买面粉。
贝克结束了减免增值税净额15 美元到税务机关的责任。
由增值税创建的总收入的是面包生产的每个阶段，在这种情况下为50 美元，为收集增值税纳税义务的总和。
虽然增值税是一个基础广泛的一般消费税（即，它适用于所有的最终消费），也有增值税的应用程序时避免实例。
还有，纯增值税状态，例如，税基将理论上包括由政府提供的服务，一个人的个人影响的销售，及个人服务业的销售；然而，没有一个国家采用这个基地增值税，或社会经济的其他原因。
因此，增值税提供豁免或某些交易适用零税率等级。
“豁免”是指交易者并不收集关于其销售的增值税，并没有收到用于支付其购买的投入增值税的学分。
“零税率”是指交易者承担的增值税，这恰好是零的实际利率，并接收输入缴纳的增值税信贷。
交易一样，潜在的纳税人可以免税或零税率。
不获豁免交易商的增值税制度的一部分，而不是作为最终买方承担。
一个零税率的企业不收取销售的增值税，但为它支付任何进项税额补偿。
然而，如果在生产的最后阶段出现的豁免，增值税收入就会相应减少，因为没有转移和增加税收相应的负担;在最后阶段的增加价值，只能够从增值税中逃脱。
豁免增值税的杂货店不征收增值税，将无法要求支付其购买的税收信贷。
在最后阶段的豁免意味着杂货商将成为面包的最终消费者。
作为最终消费者，杂货店将支付的增值税作为购买价格的一部分。
没有转移和增加税收负担会发生，因为杂货商将无法通过税收从输入支付。
在生产的最后阶段发生的豁免是指输入学分链将停止在舞台前的最后阶段。
贝克的舞台后添加任何价值，只会逃避的增值税，有些豁免也可能是由于政府收入减少造成的。
间接税如价外税（增值税）是占许多国家产生的很大一部分的税种。
在实践中，增值税系统的特点往往是免税的，降低利率的。
一个不均匀增值税系统可能会产生效率损失和鼓励寻租和骗税活动。
而且它还具有较高的行政成本。
我们使用经验为基础的可计算一般均衡模型为计算模型，开放的经济体，比如挪威，对直接税和间接税的进行了详细的描述。
比较三个增值税系统，两个不同的的实施者和不均匀增值税系统由前任和现任挪威增值税制度为例，一般及统一的增值税制度。
我们的分析表明，扩大增值税制度不完善的地方，覆盖更多的，但并非所有的服务是福利下的基线不均匀增值税制度只涵盖货物。
然而，通用和统一的覆盖所有的商品和服务的增值税制度是福利优越的增值税制度不完善。
存在许多赞成的一般及统一的增值税制度，不完善的，不均匀的实施者系统的几个参数。
这样的系统可以提高经济效率和降低行政成本，寻租和欺诈活动大厅较低的利率和零评级（Keen和2006年史密斯）行业。
一般的和统一的增值税制度等于所有商品和服务的一个统一的消费税。
这样的系统也意味着，生产者的净物质投入的增值税税率为零，不论税率结构。
这是最佳的生产效率定理（钻石和米尔利斯）。
豁免增值税系统违反了生产效率定理，因为税务中间体产业之间的不同。
另一方面，行业所涵盖的增值税制度，但有较低的税率或零税率，以及他们的销售的青睐，因为他们可以撤回支出利率中间体的增值税，只征收减少或零利率对他们的销售。
一般的和统一的增值税制度也可能有正面影响户之间的福利分配。
如果初始形势的特点是大部分商品的增值税，但仅限于一些服务的所有商品和服务的统一税率可能会提高引进的福利分配，因为服务消费随收入的份额变化了。
热衷缺乏价值利益点（2007年）从理论的角度出发讨论了这一观点，尽管在实际的税收政策以及增值税的普及增加了税收。
正如上面所提到的，增值税系统一般不统一。
理论分析要求相对简单的模型和简单的税制结构分析的实际政策，经济和税收制度的结构是非常复杂的，需要有一个详细的数值模型，以分析不同增值税的影响系统。
本文有助于扩大的不均匀增值税系统不完善的福利效应，通过分析和比较不同的不完善，不均匀增值税系统的一个统一的以增值税体系内的经验为基础的动态可计算一般均衡模型（CGE）的小型开放经济。
该模型反映了实体经济，挪威，并在许多方面有所不同，从更简单的理论模型，满足规范税收理论的假设，并建议统一的商品税，加上没有输入税务。
在我们的分析中，我们提出下列问题。
不均匀增值税制度，包括引进的只有一些服务可以使经济更糟不是只涵盖货物的增值税制度，在这种情况下，为什么呢？这样的改革，2001年挪威增值税改革和欧盟增值税改革的特点，从20世纪90年代后期的关系。
一个额外的扩展，以一种统一和通用的增值税制度是优越的福利不均匀（实施者）增值税系统和重要的前提条件是什么，正如下面将解释的，不是纯粹的理论依据，建立福利排名增值税等系统，当有税收楔子和市场力量在经济中已经存在的扭曲。
基线增值税制度是不均匀的增值税制度，主要涵盖货物。
该基线增值税系统，然后与扩展不均匀挪威增值税改革的2001年，和增值税一般系统一个统一的特点是所有的商品和服务，包括公共物品和服务的增值税率。
挪威2001年增值税改革方向的增值税一般系统包括许多服务中的一个步骤，但还是有很多豁免，零收视率和较低的利率。
尤其是食品和非酒精饮料，增值税税率一般增值税税率的一半。
政策改革公共收入中性，包干的传输以及在系统特定的增值税税率的变化进行了研究。
随着收入中性的变化系统特定的增值税税率，增值税系统可以排在福利方面效果。
巴拉德等（1987）和戈特弗里德和威加德（1991）分析福利影响不同的增值税系统，包括免税和零税率静态CGE模型。
他们的消费需求模式可分性和同质性假设，赞成统一的增值税制度，这是支持他们的政策模拟。
相比之下，我们的模型是一个跨期消费需求没有严格的同质性假设一个小型开放经济的CGE模型。
我们的模型分析增值税转型改革，因为它区分了许多行业中，投入要素和消费品及服务设计。
在消费需求系统和生产技术的建模和参数都是挪威数据全面的微观和宏观计量经济学分析的结果。
该模型具有直接税和间接税的挪威系统的详细描述。
具体来说，包含在模型上的输入因素和总的消费商品和服务的增值税税率净增值税税率。
我们不顾成本管理，寻租和居民之间的福利分配的影响。
该模型强调的小型开放经济的特点，通过使用给定的世界市场价格和利率。
目前在国内市场的不完全竞争。
一个统一的增值税一般系统是不是在我们的模型中最有效的先验。
零售税概述现在才开始考虑部分增值税和零售销售税（RST）之间的相似性和差异，本文的下一部分论述一个典型的零售销售税制度。
美国各州实行的零售销售和使用税普遍征收的有形个人财产所有未明确豁免的零售业销货额。
对服务的，只有那些明确列举的应课税（沃伦，1998 年戈勒和拉蒙特）。
零售税一般按销售发票和消费者在销售点收集。
零售商负责汇款收集到税务机关的税收。
从理论上讲，零售销售税是单级的税，是由最终消费者承担，这意味着税应仅适用于个人使用和消费的最终销售。
因此，在经济过程中的中间交易被排除在外的销售税的范围。
使用相同的生产面包上面的例子，征收销售税将只对生产的最后阶段杂货商向最终消费者出售面包。
然而，根据美国的销售税制度，并不限于一般销售税转移到经济过程中生产的最终产品的最终消费者。
例如，开征销售税使用它来提供面包杂货商的卡车上的物资采购没有豁免。
税收背后的原因是卡车物资，不构成的一部分，面包和面包师被认为是最终消费者用品。
然而，为了达到某种均衡的零售销售税的假象，许多州的销售税排除或免除大量的中间交易。
1994年的财政改革是一个相当全面的一揽子措施旨在关注的领域：制止财政下滑，并提供充足的财政收入，为政府，尤其是中央政府，消除扭曲要素，税收结构的其透明度;和改造中心地方财政收入分享安排。
在其重点关键是是间接税的一项重大改革，扩大增值税（增值税）到，消除了产品税和营业税在许多服务取代。
一些税费的纳税人的税收结构和统一处理。
税收的核心是引入分税制，改变了中央和省级收入之间共享政府。
根据分税制（TSS），税收再分配之间的的中部大观当地政府。
中央税（或“中央固定收入），包括关税，增值税收入税，由海关收入来自中央企业，银行和非银行金融中介机构;汇出利润，所得税，营业税，城市维护建设税收集铁路，银行税总部和海上石油开采的资源税。
地方税（或“本地固定收入”），包括营业税（不包括上述命名为中央固定收入），的收入和利润汇出的本土企业，城镇土地使用税，个人所得税，固定资产投资方向税，城建维护税，房地产税，车辆使用税，印花税，屠宰税，农业税，标题税，土地增值税税，国有土地销售收入，来自基于土地资源的资源税，证券交易税。