- 增值稅
- value: n. 1.價(jià)值；重要性；益處。 2.估價(jià)，評(píng)價(jià)。 3.價(jià) ...
- add: vt. 1.加，增，添，追加，附加；獲得。 2.又說(shuō)；補(bǔ) ...
- tax: n. 1.稅，租稅，租款 (on; upon)。 2.〔 ...
- vat: VAT ＝ Value-Added Tax 增值稅。
- the value-added tax (vat): 增值稅
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value-added tax (vat)中文什么意思
- 增值稅
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例句與用法
- Moreover , the value - added tax ( vat ) will move from being product - based , as it is now , to consumption based
不僅如此，增值稅將會(huì)從目前的以生產(chǎn)為依據(jù)轉(zhuǎn)變?yōu)橐韵M(fèi)為依據(jù)。 - Tariff and import value - added tax ( vat ) shall be exempted in imported raw materials and accessories that foreign - invested enterprises need for the purpose of performing their export contracts
外商投資企業(yè)為履行產(chǎn)品出口合同，需進(jìn)口原輔材料等，免征關(guān)稅和進(jìn)口環(huán)節(jié)增值稅。 - Export tariff will be exempted for export products by foreign - invested enterprises except for the products stipulated by the state , and methods of tax exemption , crediting and return will be executed in sales value - added tax ( vat )
外商投資企業(yè)出口產(chǎn)品，除國(guó)家規(guī)定的產(chǎn)品外，免征出口關(guān)稅，并對(duì)銷售環(huán)節(jié)增值稅實(shí)行“免、抵、退”稅辦法。 - It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system , the setting of the rebate rate , the unification of the administrative measure of the export rebate , the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate , which can ultimately acquire the least rebate cost and the maximum rebate benefit . to be detail , first , the existing vat system should be reformed , the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened , which can establish a good basis for the optimization of the export rebate system ; second , after considering the national and international practical situation comprehensively , the suitable rebate rate which is combined " neutral and different " should be chosen , and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third , with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate , the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption , credit and rebate " ; forth , the existing sharing measure of vat should be innovated , the new rebate burden system - " first rebate then share " should be built ; fifth , a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我國(guó)目標(biāo)出口退稅機(jī)制需要從五個(gè)方面進(jìn)行構(gòu)建：即增值稅制度改革、退稅率設(shè)置、退稅管理辦法統(tǒng)一、退稅財(cái)政分擔(dān)優(yōu)化和退稅管理的強(qiáng)化，最終方可達(dá)到總體退稅成本最低和退稅收益的最大化。更具體地說(shuō)，一是改革現(xiàn)行增值稅制度，將我國(guó)增值稅制度由生產(chǎn)型逐步轉(zhuǎn)為消費(fèi)型，并強(qiáng)化征稅管理，為退稅機(jī)制的優(yōu)化奠定基礎(chǔ)；二是在綜合考慮國(guó)內(nèi)國(guó)際實(shí)際情況的前提條件下，選擇適宜我國(guó)的“中性與非中性”相結(jié)合的退稅率，并建立一套具有相對(duì)穩(wěn)定性和適時(shí)靈活性的彈性退稅率機(jī)制；三是伴隨著外貿(mào)體制改革的進(jìn)一步深化和退稅管理能力的逐步提高，將現(xiàn)行兩種出口退稅管理辦法逐步過渡到以“免、抵、退”為主的單一管理辦法；四是改革現(xiàn)行增值稅共享辦法，建立“先退稅后共享”的新型退稅負(fù)擔(dān)機(jī)制；五是建立一套針對(duì)出口企業(yè)和稅務(wù)機(jī)關(guān)的激勵(lì)約束機(jī)制，有效強(qiáng)化出口退稅的管理。 - Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue , and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer
外商投資企業(yè)在國(guó)內(nèi)購(gòu)置設(shè)備，如該類設(shè)備屬免稅目錄范圍，可全額退還國(guó)產(chǎn)設(shè)備增值稅并按有關(guān)規(guī)定抵免企業(yè)所得稅；經(jīng)稅務(wù)機(jī)關(guān)批準(zhǔn)，允許其固定資產(chǎn)加速折舊；取得的技術(shù)轉(zhuǎn)讓收入免征營(yíng)業(yè)稅。