版權說明:本文檔由用戶提供并上傳,收益歸屬內容提供方,若內容存在侵權,請進行舉報或認領
文檔簡介
1、<p> Value added tax</p><p> From Wikipedia,the free encyclopedi</p><p><b> Abstract</b></p><p> A value added tax(VAT)is a form of consumption tax.It is a tax
2、on the”value added”to a product or material,from an accounting view, at each stage of its manufacture or distribution.The”value added”to a product by a business is the sale price charged to its customer,minus the cost of
3、 materials and other taxable inputs.A VAT is like a sales tax in that ultimately only the end consumer is taxed.It differs from the sales tax in that,with the latter,the tax is collected and remitted to the government<
4、;/p><p> Personal end-consumers of products and services cannot recover VAT on purchases,but businesses are able to recover VAT(input tax)on the products and services that they buy in order to produce further
5、goods or services that will be sold to yet another business in the supply chain or directly to a final consumer.In this way, the total tax levied at each stage in the economic chain of supply is a constant fraction of th
6、e value added by a business to its products,and most of the cost of collecting t</p><p> Chapter I Comparison with a sales tax</p><p> Value added tax(VAT)avoids the cascade effect of sales ta
7、x by taxing only the value added at each stage of production.For this reason,throughout the world,VAT has been gaining favor over traditional sales taxes.In principle,VAT applies to all provisions of goods and service
8、s.VAT is assessed and collected on the value of goods or services that have been provided every time there is a transaction (sale/purchase). The seller charges VAT to the buyer, and the seller pays this VAT to the govern
9、men</p><p> Sales tax is normally charged on end users(consumers).The VAT mechanism means that the end—user tax is the same as it would be with a sales tax.The main difference is the extra accounting
10、required by those in the middle of the supply chain; this disadvantage of VAT is balanced by application of the same tax to each member of the production chain regardless of its position in it and the position of i
11、ts customers, reducing the effort required to check and certify their status.When the </p><p> A general economic idea is that if sales taxes exceed 1 0%,people start engaging in widespread tax evading act
12、ivity(1ike buying over the Internet,pretending to be a business,buying at wholesale,buying products through an employer etc. On the other hand.total VAT rates can rise above 1 0%without widespread evasion because of t
13、he novel collection mechanism.However,because of its particular mechanism of collection,VAT becomes quite easily the target of specific frauds like carousel fraud, whi</p><p> 1.1 Principle of VAT</p&g
14、t;<p> The standard way to implement a VAT involves assuming a business owes some percentage on the price of the product minus all taxes previously paid on the good. If VAT rates were 10%,an orange juice maker w
15、ould pay 10%of the£5 per litre price (£0.50)minus taxes previously paid by the orange farmer(maybe£0.20).In this example,the orange juice maker would have a £0.30 tax liability. Each business has a strong incentive for
16、 its suppliers to pay their taxes,allowing VAT rates to be higher with less</p><p> 1.2 Basis for VATs</p><p> By the method of collection. VAT can be accounts-based or invoice-based. Under th
17、e invoice method of collection, each seller charges VAT rate on his output and passes the buyer a special invoice that indicates the amount of tax charged. Buyers who are subject to VAT on their own sales(output tax),con
18、sider the tax on the purchase invoices as input tax and can deduct the sum from their own VAT liability. The difference between output tax and input tax is paid to the government (or a refund is clai</p><p>
19、 Chapter II Criticisms</p><p> The “value-added tax” has been criticized as the burden of it relies on personal end-consumers of products. Some critics consider it to be a regressive tax, meaning the poor
20、 pay more, as a percentage of their income, than the rich. Defenders argue that excising taxation through income is an arbitrary standard,and that the value-added tax is in fact a proportional tax in that people with hig
21、her income pay more at the same rate that they consume more. The effective progressiveness or regressivenes</p><p> Revenues from a value added tax are frequently lower than expected because they are diffic
22、ult and costly to administer and collect.In many countries, however, where collection of personal income taxes and corporate profit taxes has been historically weak, VAT collection has been more successful than other typ
23、es of taxes. VAT has become more important in many jurisdictions as tariff levels have fallen worldwide due to trade liberalization. as VAT has essentially replaced lost tariff revenues. Whe</p><p> Certain
24、 industries(small.scale services,for example)tend to have more VAT avoidance, particularly where cash transactions predominate,and VAT may be criticized for encouraging this. From the perspective of government, however,
25、VAT may be preferable because it captures at least some of the value-added, For example, a carpenter may offer to provide services for cash (i.e. without a receipt, and without VAT)to a homeowner, who usually cannot clai
26、m input VAT back. The homeowner will hence bear lower</p><p> Chapter III VAT systems</p><p> 3.1 European Union</p><p> The European Union Value Added Tax(EU VAT)is a value add
27、ed tax encompassing member states in the European Union Value Added Tax Area. Joining in this is compulsory for member states of the European Union. As a consumption tax, the EU VAT taxes the consumption of goods and ser
28、vices in the EU VAT area. The EU VAT’s key issue asks where the supply and consumption occurs thereby determining which member state will collect the VAT and which VAT rate will be charged.</p><p> Each Mem
29、ber State’s national VAT legislation must comply with the provisions 0f EU VAT law as set out in Directive 2006/112/EC. This Directive sets out the basic framework for EU VAT, but does allow Member States some degree of
30、flexibility in implementation of VAT legislation. For example different rates of VAT are allowed in different EU member states. However Directive 2006/112requires Member states to have a minimum standard rate of VAT of 1
31、5%and one or two reduced rates not to be below 5%. S</p><p> VAT that is charged by a business and paid by its customers is known as ”output VAT” (that is,VAT on its output supplies). VAT that is paid by a
32、business to other businesses on the supplies that it receives is known as ”input VAT”(that is, VAT on its input supplies). A business is generally able to recover input VAT to the extent that the input VAT is attributabl
33、e to(that is, used to make)its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is r</p><p> The VAT Directive (prior to 1 January 2007 referred to as the
34、Sixth VAT Directive) requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but sub
35、ject to the ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services). Input VAT that is attributable to exempt supplies is not recoverable,although a business C&l
36、t;/p><p> 3.2 The Nordic countries</p><p> In Denmark,VAT is generally applied at one rate, and with few exceptions is not split into two or more rates as in other countries (e.g. Germany), where
37、 reduced rates apply to essential goods such as foodstuffs.The current standard rate of VAT in Denmark is 25%. That makes Denmark one of the countries with the highest value added tax, alongside Norway and Sweden. A numb
38、er of services has reduced VAT, for instance public transportation of private persons, health care services, publishing newspape</p><p> In Finland,the standard rate of VAT is 23%, along with all other VAT
39、rates, excluding the zero rate. In addition,two reduced rates are in use:12%(reduced in October 2009 from 17% for non-restaurant food, from July 2010 will encompass restaurant food also), which is applied on food and ani
40、mal feed, and 8%, which is applied on passenger transportation services, cinema performances, physical exercise services, books, pharmaceuticals, entrance fees to commercial cultural and entertainment events and</p>
41、;<p> In Sweden, VAT is split into three levels; 25% for most goods and services including restaurants bills, 12% for foods (incl. bring home from restaurants) and hotel stays (but breakfast at 25%) and 6% for pr
42、inted matter, cultural services, and transport of private persons. Some services are not taxable for example education of children and adults if public utility, and health and dental care, but education is taxable at 25%
43、 in case of courses for adults at a private school. Dance events (for the </p><p> -References:</p><p> ? (Icelandic) "Lög nr. 50/1988 um virðisaukaskatt". 1988. Archived
44、from the original on 2007-10-09. http://web.archive.org/web/20071009093025/http://rsk.is/skattalagasafn/virdisaukaskattur/log/log_0501988.htm. Retrieved 2007-09-05. </p><p> ? Ahmed. Ehtisham and Nich
45、olas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press). </p><p> ? Bird, Richard M. and P.-P. Gendron .1998. “Dual VATs and Cross-border Trade: Two Pro
46、blems, One Solution?” International Tax and Public Finance, 5: 429-42. </p><p> ? Bird, Richard M. and P.-P. Gendron .2000. “CVAT, VIVAT and Dual VAT; Vertical ‘Sharing’ and Interstate Trade,” Internationa
47、l Tax and Public Finance, 7: 753-61. </p><p> ? Keen, Michael and S. Smith .2000. “Viva VIVAT!” International Tax and Public Finance, 7: 741-51. </p><p> ? Keen, Michael and S. Smith .1996.
48、"The Future of Value-added Tax in the European Union," Economic Policy, 23: 375-411. </p><p> ? McLure, Charles E. (1993) "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints,
49、" in A Reforma Fiscal no Brasil (São Paulo: Fundaçäo Instituto de Pesquisas Econômicas). </p><p> ? McLure, Charles E. 2000. “Implementing Subnational VATs on Internal Trade: The C
50、ompensating VAT (CVAT),” International Tax and Public Finance, 7: 723-40. </p><p> ? Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgeschäf
51、ts in Indien, IBL Review, VOL. 12, Institute of International Business and law, Germany. Law-and-business.de </p><p> ? Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within
52、the scope of a project business in India. IBL Review, VOL. 12, Institute of International Business and law, Germany. </p><p> ? MOMS, Politikens Nudansk Leksikon 2002, ISBN 87-604-1578-9 </p><p&
53、gt; ? Andhra Pradesh Value Added Tax Act, 2005, Andhra Pradesh Gazette Extraordinary, 25 March 2005, retrieved on 16 March 2007. </p><p> ? OECD. 2008. Consumption Tax Trends 2008: VAT/GST and Excise Rat
54、es, Trends and Administration Issues. Paris:OECD. </p><p> ? Serra, J. and J. Afonso. 1999. “Fiscal Federalism Brazilian Style: Some Reflections,” Paper presented to Forum of Federations, Mont Tremblant, C
55、anada, October 1999. </p><p><b> 增值稅</b></p><p> From Wikipedia,the free encyclopedi</p><p><b> 摘 要</b></p><p> 增值稅(VAT)是消費稅的一種形式。從會計視角看,它在每
56、個制造或分銷階段都是一個稅收上的“附加值稅”的產(chǎn)品或材料。在“增值”的一項業(yè)務產(chǎn)品的銷售價格中向客戶收取,扣除材料和其他應稅投入的成本.增值稅類似于銷售稅,最終由最終消費者承擔稅負。然而它又不同于銷售稅,后者的稅收是對收集并匯給政府在購買后的最終消費點上的銷售額征稅。隨著增值稅的出現(xiàn),收集、向政府、?L款,并己繳納稅款抵免從其他業(yè)務中每次出現(xiàn)在供應鏈的采購業(yè)務。之所以企業(yè)為此付出稅額,是由于當時他們在銷售的產(chǎn)品的是時候收到了所有供應商支
57、付給他們稅收抵免。</p><p> 個人是最終產(chǎn)品和服務的消費者,企業(yè)無法收回向賣方繳納的增值稅,但企業(yè)完全能夠回收企業(yè)的產(chǎn)品和服務,他們?yōu)榱诉M一步生產(chǎn)和經(jīng)營永久的商品或將其出售給增值稅(進項稅額)供應鏈上的另一商務服務業(yè)或直接向最終消費者銷售。這樣,在總稅收中的每個階段的供應鏈經(jīng)濟上征收的企業(yè)不斷增加的一小部分的產(chǎn)品價值,并收集了稅收成本,其最重要的是承擔的業(yè)務,而不是由狀態(tài)。增值稅部分被推出,是因為他們創(chuàng)
58、造更強的激勵,收集和銷售稅一樣。這兩種類型的消費稅由最終消費者創(chuàng)造一個鼓勵,以避免或逃避納稅。但銷售稅,買方提供一個機制,以避免或逃避稅收,說服賣方表明他是不是一個真正的最終消費者,因此,賣方?jīng)]有法律要求收集。是否買方的動機決定負擔的消費或轉售的賣方,但賣方?jīng)]有直接的經(jīng)濟誘因,賣方收集。增值稅的方法提供賣方在收集稅收直接經(jīng)濟利害關系,并消除由賣方?jīng)Q定是否有問題的買方是或不是最終消費者。</p><p> 第一章
59、 與銷售稅比較</p><p> 增值稅(增值稅)征稅,從而避免了只重視銷售稅連帶效應在生產(chǎn)的每個階段增加。出于這個原因,在世界各地,已獲得對增值稅稅款傳統(tǒng)銷售的青睞。原則上,增值稅適用于商品和服務的所有條款。評估和增值稅的商品或服務的價值已提供每次有一個交易(出售/購買)收取。出賣人向買受人收取增值稅,而賣方支付此向政府繳納增值稅。但是,如果買方不是最終用戶,但購買的商品或服務是其經(jīng)營成本,它為這種購買繳納的
60、稅款可以扣除稅的收費客戶。政府只收到的區(qū)別,換句話說,它是在每個支付交易稅毛利率銷售鏈中的每個參與者。</p><p> 一般銷售稅征收最終用戶(消費者)。增值稅的機制意味著最終用戶稅是相同的,因為它會與銷售稅。主要的區(qū)別是多余的會計在供應鏈中的要求,這對增值稅的缺點是由同一納稅申報的每個生產(chǎn)環(huán)節(jié)的成員,不論其地位,它和它的客戶的立場平衡,減少所需的檢查和證明其身份的努力。當增值稅制度卻少之又少,如果有的話,如
61、與新西蘭的商品及服務稅的豁免,增值稅納稅就更簡單了。</p><p> 整體經(jīng)濟的想法是,如果銷售稅超過10%,人們開始從事廣泛逃避稅收活動(如在互聯(lián)網(wǎng)上購買,假裝是業(yè)務,以批發(fā)價購買,購買通過雇主等產(chǎn)品),另一方面總的增值稅率可上升10%以上,沒有廣泛的逃避,因為小說的征管機制。[來源請求],但由于其特殊機制的收集,增值稅,就變得很容易了像旋轉木馬欺詐舞弊的具體目標,這都可以,很昂貴的國家稅收收入損失條款。&
62、lt;/p><p> 1.1 增值稅的原則</p><p> 標準的方式來實現(xiàn)一個涉及假設一個企業(yè)增值稅欠一些產(chǎn)品的減去先前支付的所有稅款的好價格的百分比。如果增值稅率分別為10%,橙果汁生產(chǎn)商將支付10英鎊的價格每公升5%(£0.50)減去先前由橙農(nóng)民(也許0.20英鎊)納稅。在這個例子中,橙汁生產(chǎn)商將有一個O.30英鎊納稅義務。每個企業(yè)都有一個強烈的激勵對其供應商付稅,增值稅率,允許用
63、不到零售銷售稅逃稅高。這背后的簡單原則是在它的實現(xiàn)的變化,如在下一節(jié)討論</p><p> 1.2 增值稅的依據(jù)</p><p> 通過對收集的方法,增值稅可賬戶為基礎或發(fā)票為基礎的。根據(jù)發(fā)票的征收方法,每個賣家在他的銷項稅額收費率,并傳遞一個專用發(fā)票買方指示帶電稅收數(shù)額。誰是買家對他們征收增值稅(銷項稅額)自己的銷售,可以考慮作為進項稅購買發(fā)票的稅,可以從自己的增值稅扣除負債的總和。
64、之間的銷項稅和進項稅的區(qū)別是支付給政府(或退款聲稱在負賠償責任的情況下)。根據(jù)賬目計算方法,沒有這些特定發(fā)票的使用。稅收的增加值計算,由于收入和允許購買之間的差額計算。大多數(shù)國家都使用發(fā)票的方法,唯一的例外是日本,它使用的賬戶的方法。</p><p><b> 第二章 評論</b></p><p> 在“增值稅”已被批評為它的負擔個人終端消費者依賴的product
65、s.Some評論家認為,這是一種累退稅,這意味著支付更多的貧困作為其收入的百分七匕,較豐富 。辯護者說,通過切除所得稅是一個任意的標準,而增值稅其實是一個高收入的比例稅率繳納人以同樣的速度,他們消耗更多更多。有效的先進性或增值稅制度regressiveness也受到影響不同類別的商品時,以不同的比率征稅。為了保持對個人進步的總稅收的性質,國家實施增值稅減少了對較低收入者的所得稅,以及實行直接轉移支付力度,低收入群體,對窮人造成負擔,降低
66、稅收。</p><p> 從價值的增值稅收入往往低于預期,因為它們很難和昂貴的管理和收集。在許多國家,然而,在個人所得稅和公司利潤稅的征收歷來薄弱,已征收增值稅的稅收己超過其他類型的成功。增值稅已成為許多地區(qū)越來越重要,因為全球的關稅水平己降至由于貿(mào)易自由化,因為增值稅已經(jīng)基本上取代失去了關稅收入。無論是成本和價值扭曲的增值稅是比經(jīng)濟效率低下和執(zhí)法問題的高進口關稅(如走私)較低的進行辯論,但理論認為增值稅是更有
67、效率。</p><p> 某些行業(yè)往往有更多的增值稅避稅,例如特別是在現(xiàn)金交易為主,和增值稅可能是促使這種批評。從政府的角度來看,增值稅可能是可取的,因為它抓住至少增值部分。例如,一個木匠可以提供現(xiàn)金,提供服務(即沒有收據(jù),沒有增值稅)到房主,通常不能說誰進項稅回來。因此,房主將承擔降低成本,木匠或許能夠避免(利潤或工資稅),其他稅收。政府,但是,仍可能會收到其他各種投入(木材,油漆,汽油,工具等)出售給木匠,
68、會是誰無法收回這些投入對增值稅(當然,除非木匠也有在至少與收據(jù)做了一些工作,并聲稱所有購買投入到這些工作)。而總稅收收入可能低于充分遵守,不得低于其他可行的稅收制度下低。</p><p><b> 第三章 增值稅制度</b></p><p><b> 3.1 歐洲聯(lián)盟</b></p><p> 歐盟增值稅(歐盟增值稅
69、)是一個包括增值稅在歐盟成員國的增值稅價值區(qū)。在這個結合,是對歐洲聯(lián)盟成員國的必修課。作為一個消費稅,增值稅稅率,歐盟的商品和歐盟增值稅方面的服務消費。歐盟增值稅的關鍵問題問起發(fā)生的供應和消費,從而確定哪些會員國將其收集增值稅和增值稅率將不收取費用。</p><p> 每個會員國的國家增值稅立法必須符合歐盟增值稅法的規(guī)定載指令2006/112/EC第出來。該指令規(guī)定了歐盟增值稅的基本框架,但允許一些成員國在實施
70、增值稅立法的靈活程度。例如不同的增值稅率允許在不同的歐盟成員國。但是指令2006/112要求成員國有一個最低的15%和一個或兩個降低利率不得低于5%的增值稅標準稅率。有一些會員國對某些供應O%的增值稅稅率,這些會員國將同意作為其加入歐盟條約的一部分(例如,在比利時的一些報紙和雜志)這一點。在歐盟中的工作電流最高稅率為25%,但成員國可白行設定較高的利率。</p><p> 增值稅是由業(yè)務收取客戶支付的,由被稱為
71、“銷項稅額”(即,其輸出提供增值稅)而聞名。增值稅由企業(yè)支付對收到的耗材為“進項稅額”(即,其輸入電源增值稅)己知的其他業(yè)務。一個企業(yè)一般能收回投入的范圍內,增值稅進項稅的原因是(也就是用來制造),其應納稅的產(chǎn)出。進項稅額是通過設置恢復對銷項稅額為其企業(yè)必須向政府交代,或者,如果有多余的,聲稱該國政府的償還它。</p><p> 增值稅指令(2007年1月1號之前被稱為第六增值稅指令)要求某些商品和服務免征增值
72、稅(例如,郵政服務,醫(yī)療保健,信貸,保險,博彩),以及某些其他商品和服務被免除增值稅,但受歐盟成員國的能力選擇收取(如土地和某些金融服務)的供應增值稅。進項稅額是由于免除用品是不能收回的,雖然企業(yè)可以提高價格,使客戶有效地承受了’堅持’增值稅成本(有效稅率將低于通貨膨脹率較低,在資產(chǎn)之間的依賴以前征稅輸入,并在豁免期勞動)。</p><p><b> 3.2 北歐國家</b></p&
73、gt;<p> 在丹麥,增值稅一般應用在一加劇,有少數(shù)的例外是不分成兩個或多個分割率在其他國家(如德國),其中降低率適用于如食品的必備品。目前在丹麥增值稅的標準稅率為25%。這使得丹麥的最高價值的國家之一,挪威和瑞典一起加入稅。一個服務的數(shù)量減少了增值稅,例如私人的公共交通,醫(yī)療保健服務,出版報紙,房地(出租人可以,不過,自愿登記為增值稅納稅人除了住宅樓宇)的租金,及旅行社操作。</p><p>
74、 在芬蘭,增值稅的標準稅率為23%,以及所有其他的增值稅率,但不包括零稅率。此外,兩降低利率都在使用中:12%和8%(從17%減至2009年10月非餐廳的食物,從2010年7月,將包括餐廳的食物也),這是對食品和動物飼料的應用,這是對客運服務,電影表演,體育鍛煉服務,圖書,醫(yī)藥費,門票適用于商業(yè)文化和娛樂的活動和設施。一些商品和服務的供應下,在芬蘭免除增值稅法規(guī)定的條件:醫(yī)院和醫(yī)療保健,社會福利服務,教育,金融和保險服務,彩票和金錢游
75、戲;交易有關的銀行紙幣及硬幣為法定貨幣使用;真正的財產(chǎn),包括建筑物的土地;某些交易進行盲聾啞人上和口譯服務的人了。這些免稅商品銷售服務或不繳納增值稅,不繳納營業(yè)稅。這種賣家不得扣除增值稅,因此在他的投入,包括購買價格。</p><p> 在瑞典,增值稅分為二個層次劃分:25%,大多數(shù)商品和服務,包括飲食費,12%的食品(包括從餐館帶回家)和酒店住宿(早餐,但25%)和6%的印刷品,文化服務,以及私人的交通工具。
溫馨提示
- 1. 本站所有資源如無特殊說明,都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
- 2. 本站的文檔不包含任何第三方提供的附件圖紙等,如果需要附件,請聯(lián)系上傳者。文件的所有權益歸上傳用戶所有。
- 3. 本站RAR壓縮包中若帶圖紙,網(wǎng)頁內容里面會有圖紙預覽,若沒有圖紙預覽就沒有圖紙。
- 4. 未經(jīng)權益所有人同意不得將文件中的內容挪作商業(yè)或盈利用途。
- 5. 眾賞文庫僅提供信息存儲空間,僅對用戶上傳內容的表現(xiàn)方式做保護處理,對用戶上傳分享的文檔內容本身不做任何修改或編輯,并不能對任何下載內容負責。
- 6. 下載文件中如有侵權或不適當內容,請與我們聯(lián)系,我們立即糾正。
- 7. 本站不保證下載資源的準確性、安全性和完整性, 同時也不承擔用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。
最新文檔
- [雙語翻譯]增值稅外文翻譯--增值稅的類型埃塞俄比亞采用哪種增值稅方式?
- [雙語翻譯]增值稅外文翻譯--增值稅的類型:埃塞俄比亞采用哪種增值稅方式?
- 增值稅外文翻譯--淺析增值稅的形成原因及其影響(節(jié)選)
- [雙語翻譯]增值稅外文翻譯--從企業(yè)角度看增值稅的成本效益
- [雙語翻譯]增值稅外文翻譯--增值稅的類型埃塞俄比亞采用哪種增值稅方式?(英文)
- 營業(yè)稅改增值稅外文翻譯--比較增值稅與零售稅
- [雙語翻譯]增值稅外文翻譯--增值稅的類型埃塞俄比亞采用哪種增值稅方式?中英全
- 2014年增值稅外文翻譯--增值稅的類型埃塞俄比亞采用哪種增值稅方式?
- [雙語翻譯]增值稅外文翻譯--從企業(yè)角度看增值稅的成本效益(英文)
- 2014年增值稅外文翻譯--增值稅的類型埃塞俄比亞采用哪種增值稅方式?.DOCX
- 2009年增值稅外文翻譯--從企業(yè)角度看增值稅的成本效益
- [雙語翻譯]增值稅外文翻譯--從企業(yè)角度看增值稅的成本效益中英全
- 2014年增值稅外文翻譯--增值稅的類型埃塞俄比亞采用哪種增值稅方式?(英文).PDF
- 外文翻譯--比較增值稅與零售稅
- 2009年增值稅外文翻譯--從企業(yè)角度看增值稅的成本效益.DOCX
- [雙語翻譯]增值稅外文翻譯--增值稅對國家預算支出和收入的影響
- 土地增值稅值得轉變嗎【外文翻譯】
- 2009年增值稅外文翻譯--從企業(yè)角度看增值稅的成本效益(英文).PDF
- [雙語翻譯]增值稅外文翻譯--增值稅對國家預算支出和收入的影響(原文)
- 土地增值稅值得轉變嗎【外文翻譯】
評論
0/150
提交評論