【中英雙語】460關(guān)于我國營改增vat增值稅營業(yè)稅發(fā)展現(xiàn)狀對策改革戰(zhàn)略有關(guān)的外文文獻翻譯成品：中國增值稅改革的發(fā)展策略（中英文雙語對照）

1、此文檔是畢業(yè)設(shè)計外文翻譯成品（ 含英文原文+中文翻譯） ，無需調(diào)整復雜的格式！下載之后直接可用，方便快捷！本文價格不貴,也就幾十塊錢！一輩子也就一次的事！外文標題：On the Development Strategy of China’s Value-Added Tax (VAT) Reform外文作者：Dongsheng Jin and Weifu Jin文獻出處:(2018) Volume 3 , Special Issue ,

2、Journal of China Tax and Policy (如覺得年份太老，可改為近 2 年，畢竟很多畢業(yè)生都這樣做)英文 4187 單詞，25696 字符(字符就是印刷符)，中文 6617 漢字。 （如果字數(shù)多了，可自行刪減，大多數(shù)學校都是要求選取外文的一部分內(nèi)容進行翻譯的。 ）On the Development Strategy of China’s Value-Added Tax (VAT) ReformAbstract

3、: Along with the official replacing of Business Tax with value-added Tax (VAT) for some business sectors in Shanghai’s pilot zone, the issue of VAT reform has attracted widespread attention from the public. This paper wi

4、ll first outline the basic concept of VAT, and then briefly elaborate on the advantages and disadvantages of VAT, the emergence and development of VAT, the introduction of VAT to China and the course of VAT reform in Chi

5、na. The proposed implementation of the VAT pilot program in Shanghai is only a fundamental component of optimising the VAT system. In order to simplify and make the VAT system efficient, China must continue with its VAT

6、reform in accordance with the standards of modern VAT.On 26 October 2011, a State Council executive meeting decided that from 1 Jan 2012 onwards, the VAT system reform will be deepened in pilot zones for some regions and

7、 industries, thus gradually changing from imposing business tax on certain industries into levying VAT. Expanding VAT reform is a highlight of the 12th Five-Year plan tax reform. After the trial, the VAT reform may exten

8、d from certain regions and industries to the entire country and more business sectors respectively, thus depreciation of capital assets. Income VAT has its name because its tax base is comparable to Gross National Income

9、 (GNI).Consumption VAT permits not only the deduction of withholdings on input VAT contained in the purchase of non-capital assets, but also allows the complete deduction of withholdings on input VAT contained in the pur

10、chase of capital assets. This type of VAT is named as consumption VAT because its tax base totals to consumption.In the early stages of introducing VAT, some countries often adopt production VAT in order to ensure govern

11、ment revenue. Yet production VAT will restrict growth capital and limit the upgrading of facilities. Production VAT is also not conducive to expanding reproduction and increasing the export of goods and services, which i

12、n turn will adversely affect the sustained development of the entire social economy, eventually leading to economic depression, shrinking sources of revenue and decreasing tax revenue. At present, most countries that ado

13、pt VAT use consumption VAT; only a small number of countries use either income or production VAT.From the theoretical discussion stage, VAT has demonstrated its unparalleled advantages. VAT retained sales tax’s character

14、istic of levying on multi-stages and multi-levels, with the range of levies equally wide. In addition, the tax burden of VAT is related to the value added but not to the number of intermediaries. Moreover, the incidence

15、of tax is pushed forward onto consumers, who ultimately bear the entire tax burden. The collection and administration of VAT in practice usually adopt the method of deduction on invoices.In combination with its distincti

16、ve way of collection and administration, VAT has the below five advantages. 1. Equitable distribution of tax burden, which is beneficial to equal competition. The core advantage of VAT is that the same tax burden is impo

17、sed when the price is the same, regardless of the stage of stock turnover and the type of business operation. This fully reflects the principle of tax neutrality and brings the market’s basic regulatory role into play, w