營(yíng)業(yè)稅改征增值稅外文文獻(xiàn)及譯文(已改無(wú)錯(cuò)字)
2022-12-14 22:32:02 本頁(yè)面
【正文】 es tax would be imposed only on the final stage of production as the grocer is selling the bread to the ultimate consumer. However, under the . sales tax system, the general sales tax is not confined to transfers to ultimate consumers of final products manufactured in the economic process. For example, absent an exemption, sales tax is imposed on the baker39。s purchases of supplies for the trucks it uses to deliver the bread to the grocer. The reason behind the taxation is that the truck supplies do not form part of the bread and the baker is considered the ultimate consumer of the supplies. However, to achieve some semblance of a balanced retail sales tax, many states39。 sales taxes exclude or exempt many intermediate transactions. The 1994 Tax Sharing Reform The fiscal reform of 1994 was a fairly prehensive package of measures designed to address three areas of concern: to stem the fiscal decline and provide adequate revenues for government, especially central government。 eliminate the distortionary elements of the tax structure andincrease its transparency。 and revamp centrallocal revenue sharing arrangements. Among its key provisions was a major reform in indirect taxes that extended the valueadded tax (VAT) to allturnover, eliminating the product tax and replacing the business tax in many services. It simplified the tax structure and unified treatment of taxpayers for some taxes. The centerpiece of the package was introduction of the Tax Sharing System (fenshuizhi), which fundamentally changed the way revenues are shared between the central and provincial governments. Under the Tax Sharing System (TSS), taxes were reassigned between the centraland local governments. Central taxes (or central fixed ines) include customs duties, the consumption tax, VAT revenues collected by customs, ine taxes from central enterprises,banks and nonbank financial intermediaries。 the remitted profits, ine taxes, business taxes ,and urban construction and maintenance taxes of the railroad, bank headquarters and insurance panies。 and resource taxes on offshore oil extraction. Local taxes (or local fixed ines)consist of business taxes (excluding those named above as central fixed ines), ine taxesand profit remittances of local enterprises, urban land use taxes, personal ine 山東建筑大學(xué)畢業(yè)論文外文文獻(xiàn)及譯文 7 taxes, the fixedasset investment orientation tax, urban construction and maintenance tax, real estate taxes, vehicle utilization tax, the stamp tax, animal slaughter tax, agricultural taxes, title tax, capitalgains tax on land, state land sales revenues, resource taxes derived from landbased resources, and the securities trading tax. Only the VAT is shared, at the fixed rate of 75 percent for the central government, and 25 percent for local governments. The second important change under the 1994 reform was that to avoid the problem of poor local effort in collecting central government taxes, tax administration was also reformed, with the establishment of a national tax system (NTS) to collect central government revenues, and a local tax system to collect local taxes. This was achieved by splitting the existing tax bureaus intonational and local tax offices. The main responsibility of the NTS is the collection of VAT and consumption tax they collect all of both taxes and then transfer 25 percent of the VAT revenue to the local government. In most localities the split was achieved by reassigning staff according to their current functions: those in charge of turnover taxes were assigned to the NTS, and those assigned to local taxes went to the local tax bureaus. China will not overe the regional disparities in service delivery without further revision of TSS. The 1994 reforms did too little to redistribute resources across provinces, and this situation will likely persist for a long time unless the rules are changed. To reduce horizontal disparities more quickly, the central government must be able to use an increasing share of the tax refunds for equalization in order to finance improvements in service delivery in poorer provinces. 山東建筑大學(xué)畢業(yè)論文外文文獻(xiàn)及譯文 8 中文譯文： 比較增值稅與零售稅 理查德費(fèi)冉，泰蕾茲德麥圭爾 公共經(jīng)濟(jì)學(xué)雜志 2020 年 4 月 增值稅概述 作為政府收入的主要來(lái)源的增值稅正在被 130 多個(gè)國(guó)家所使用。增值稅是一個(gè)普 遍的，基礎(chǔ)廣泛的消費(fèi)稅，增加商品和服務(wù)的價(jià)值評(píng)估上。增值稅是在生產(chǎn) 的每一個(gè)階段普遍征收的附加值，一個(gè)讓賣(mài)方為他們對(duì)自己購(gòu)買(mǎi)的商品和服務(wù) （進(jìn)項(xiàng)稅額）支付其銷(xiāo)售的商品和服務(wù)上收集到的稅種的稅收信貸機(jī)制（銷(xiāo)項(xiàng)稅額）。 一般而言，增值稅有以下幾層含義：一個(gè)普通稅適用于所有涉及生產(chǎn)和銷(xiāo)售商品和提供服務(wù)的商業(yè)活動(dòng) ； 消費(fèi)稅最終由消費(fèi)者承擔(dān)；是間接征收消費(fèi)的商品或服務(wù)價(jià)格的一部分；在每個(gè)階段的生產(chǎn)和分配階段間接稅可見(jiàn)多級(jí)稅收征收 消費(fèi)的商品或服務(wù)價(jià)格；一個(gè)小幅收稅款，已被控在其所有的采購(gòu)系統(tǒng)，它采用的是由賣(mài)方收取了相應(yīng) 的信貸索賠其所有銷(xiāo)售的增值稅或增值稅的部分付款。 增值稅納稅義務(wù)的計(jì)算方法有三種：信貸發(fā)票的方法 —加減法，和另外的兩種方法。只有信用發(fā)票的方法是相對(duì)使用廣泛的，這種方法涉及此列。信貸發(fā)票 的方法，突出了增值稅的定義功能：使用銷(xiāo)項(xiàng)稅（收集銷(xiāo)售稅）和進(jìn)項(xiàng)稅（采購(gòu)繳納的稅款）。一般納稅人收取的增值稅應(yīng)稅銷(xiāo)售額和應(yīng)稅采購(gòu)所支付的增值稅之間的差額作為計(jì)算其增值稅納稅義務(wù)。這種方法需要使用發(fā)票，分別列出了所 有應(yīng)稅銷(xiāo)售額的增值稅部分。銷(xiāo)售發(fā)票的賣(mài)方成為買(mǎi)方的購(gòu)貨發(fā)票。銷(xiāo)售發(fā)票顯示，收取的銷(xiāo)項(xiàng)稅
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