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一、国家增值税改革的背景及主要内容从计税原理上说,增值税是以商品(含应税劳务)在生产流通过程中产生的增值额为计税依据而征收的一种流转税。在包括中国在内的不少国家里,它都是流转税和间接税中最重要的一种。增值税最大的特点或优势在于它可以避免对商品和劳务重复征税。增值税只关注生产流通各个环节中的增值部分,由于实行价外税,所以由消费者负担。
First, the background and main content of the national VAT reform From the principle of tax calculation, value-added tax is a turnover tax levied on the basis of the added value generated by the commodity (including taxable services) during the production and distribution. In many countries, including China, it is the most important type of turnover tax and indirect tax. The biggest feature or advantage of VAT is that it avoids double taxation on goods and services. Value-added tax is only concerned with the value-added part of all links in the production and circulation, and is borne by the consumers as a result of the implementation of the foreign tariffs.