外文翻譯--淺析增值稅轉(zhuǎn)型及其對(duì)企業(yè)的影響

1、<p>　　中文3285字，2072單詞</p><p>　　Source:Brief analysis on value?added tax transformation and its influence on enterprises. By: Huang weimo. Chinese Business Review,Feb.2009,Volume 8, No. 2Serial No. 68, IS

2、SN1537-1506, USA. </p><p><b>　　外文文獻(xiàn)翻譯 </b></p><p><b>　　原文: </b></p><p>　　Brief analysis on value?added tax transformation and its influence on enterprises<

3、;/p><p>　　In order to expand domestic demand, reduce tax payment of equipment investment of enterp rises, boost technological improvement and industrial structure adjustment of enterprises and change the patter

4、n of economic growth,on Nov. 11th, 2008, a standing conference of the State Council decided to perform value?added taxVAT transformation in all industries around China from Jan. 1st, 2009. It is estimated that the revenu

5、e will be decreased over 120 billion RMB,strikingly influencing enterprises as t</p><p>　　VAT types and retrospection of reform practices </p><p>　　VAT is a circulation tax imposed on the value

6、generated in the process of manufacturing and selling goods or providing such services as processing, repair and maintenance. Depending on whether the purchased permanent assets can be offset. VAT falls into three types:

7、 production VAT, consumption VAT and income VAT. When counting the added value, consumption VAT allows all VAT on purchase contained in the purchased permanent assets deducted at a time, that is, the remains, obtained by

8、 the income of</p><p>　　Implementation of production VAT </p><p>　　When reforming the taxation in 1994, the production VAT was chosen, depending on the productivity and economic development envi

9、ronment at that time. On the one hand, the domestic revenue was considered; on the other hand, the reform was to inhibit investment expansion. However, with the further development of market economy, the domestic macro?e

10、conomy changed, leading to the deflation and insufficient market demand. Boosting the investment became urgent. Although we took active fiscal policy and</p><p>　　Production VAT and consumption VAT in parall

11、el---Pilot VAT transformation </p><p>　　Since the production VAT policy leads to double taxation and is unfavorable for enterprises to improve technologies, meanwhile, a great deal of traditional enterprises

12、 face the plight of bankruptcy in the process of market system reform due to equipment aging and heavy burden of social responsibilities; therefore, the third Plenary Session of the 16th Communist Party of China Central

13、Committee made the decision to perform”changing VAT from production type to consumption type, including the equip</p><p>　　Overall implementation of consumption VAT </p><p>　　The pilot VAT trans

14、formation being performed in some industries of some areas propels the waking and rising of these areas in a given period, but this is a favorite policy for some taxpayers. If such a situation last for a long term, it is

15、 inevitable to bring unequal competition to various taxpayers in other areas, damaging the interest of most taxpayers. To avoid the negative effect and protect taxpayer’s right of equal tax payment, a standing conference

16、 of the State Council decided to perform </p><p>　　2.Background analysis of VAT transformation </p><p>　　2.1 Financial crisis offers opening for VAT transformation </p><p>　　At pres

17、ent, the financial crisis caused by the American sub-prime mortgage crunch has affected Europe, Asia and Latin America. resulting in the distinct slowdown of global economic growth, even economic recession in some countr

18、ies. The financial crisis is now a dramatic negative influence on the real economy. Under the circumstances. the VAT transformation reform is very good for enhancing the further development of enterprises, improving thei

19、r competitiveness and capability of risk resistance a</p><p>　　2.2 Slowdown of economic growth propels overall implementation process of VAT transformation </p><p>　　The slow down of current eco

20、nomic growth creates the overall implementation of VAT transformation. In the first half year of 2008.the domestic GDP growth is 10.4 percent, which is higher than that of the same period last year. The growth speed is 1

21、. 8 percentages down compared with last year. Multiple elements work and make medium and small?scale enterprises face with hard operations. In the first half year there are 67,000 of them collapsed around the country. Ob

22、jectively, the VAT transformatio</p><p>　　2.3 Greater financial surplus provides reform conditions for VAT transformation </p><p>　　In the first seven months of 2008, the accumulated domestic re

23、venue reached 4,088.171 billion with 30.5 percent growth. compared wim last year.Experts forecasted that there was almost no problem to expect a domestic revenue of more than 6,000 billion for 2008. The revenue budget fo

24、r the first half year of 2008 reaches 3,480.819 billion, which is up 33.27 percent compared with the same period of last year; the expenditure budget is 2,288. 202 billion RMB, which is up 27. 69 percent compared with &l

25、t;/p><p>　　2.4 Pilot VAT transformation offers precious experience for overall reform </p><p>　　The pilot VAT transformation takes the responsibility for supporting the waking of Northeast China, t

26、he rising of the central China exploring and consummating the system. And the terminal goal is to collect valuable experiences for further implementation of VAT transformation around the country later and building regula

27、rized consumption policy. At the same time changing it from a preferential policy to a system arrangement. embodying the neutral principles of taxation then realize equal taxation</p><p>　　3. Influence of VA

28、T transformation reform on various enterprises </p><p>　　3.1 Stimulating development of high-tech enterprises </p><p>　　For many years, the production VAT policy has been adopted in China. It is

29、 not allowed deducting the value of permanent assets, making the industries with high organic capital constitution pay higher tax than the industries with low organic capital constitution, then inhibiting the investment

30、of enterprises on high-tech and worsening the development of originally backward fundamental industries whose overall development is poor and opposite to the development of social industrial structure. The </p>&l

31、t;p>　　3.2 Realizing equality between domestic and foreign enterprises </p><p>　　According to related regulations, domestic enterprises cannot offset the purchased permanent assets, but the foreign enterpr

32、ises enjoy the preferential policy of refund or VAT exemption for purchasing fixed assets like equipment, objectively resulting in the implementation of production VAT in domestic enterprises while the implementation of

33、consumption VAT in foreign enterprises. From the very beginning, domestic and foreign enterprises are in an unfair competition. The adoption of consumption </p><p>　　3.3 Boosting the development of fundament

34、al industries and capital--intensiVe enterprises </p><p>　　For the fundamental industries and capital-intensive enterprises. the consumption VAT policy is much better for them due to their higher proportion

35、of fixed assets, compared with the processing industries and Labor-intensive enterprises. The transformation will boost the development of fundamental industries and capita1-intensive enterprises relieve the bottleneck p

36、roblem of raw material based fundamental industries, step up the technological advance and equipment upgrade, promote the internatio</p><p>　　3.4 Strengthening international competition of export-oriented en

37、terprises </p><p>　　The production VAT policy imposes double taxation on the taxable commodity, making enterprises in a disadvantageous position in the international competition. To strengthen the competitio

38、n of domestic products in the global market, many countries impose no tax on their exported products. The production VAT is adopted in China. When counting VAT, the fixed assets are not offset; therefore, the refund does

39、 not include the paid tax for purchasing fixed assets to manufacture the exported products. I</p><p><b>　　譯文: </b></p><p>　　淺析增值稅轉(zhuǎn)型及其對(duì)企業(yè)的影響</p><p>　　在2008年11月11日,為了

40、擴(kuò)大國(guó)內(nèi)需求,減少企業(yè)支付設(shè)備投資費(fèi)的稅收,促進(jìn)企業(yè)技術(shù)進(jìn)步、調(diào)整企業(yè)產(chǎn)業(yè)結(jié)構(gòu)和轉(zhuǎn)變經(jīng)濟(jì)增長(zhǎng)方式,國(guó)務(wù)院常務(wù)會(huì)議決定從2009年1月1日開(kāi)始執(zhí)行,增值稅在中國(guó)各地各行業(yè)的轉(zhuǎn)型。據(jù)估計(jì),這將減少稅收收入超過(guò)120億元,這作為中國(guó)企業(yè)所得稅歷史上最大的減稅將對(duì)企業(yè)產(chǎn)生驚人的影響。 </p><p>　　1.增值稅類(lèi)型和改革實(shí)踐的回顧 </p><p>　　增值稅是一種流轉(zhuǎn)稅,在制造和銷(xiāo)售貨物或

41、者提供加工、修理和維修等服務(wù)過(guò)程中產(chǎn)生的價(jià)值所征收的稅。根據(jù)購(gòu)買(mǎi)固定資產(chǎn)時(shí)是否可抵扣,增值稅可以分為三種類(lèi)型:生產(chǎn)型增值稅,消費(fèi)型增值稅和收入型增值稅。在計(jì)算增值稅的時(shí)候,消費(fèi)型增值稅允許全部購(gòu)買(mǎi)的固定資產(chǎn)進(jìn)項(xiàng)稅一次性扣除,也就是說(shuō),在一定時(shí)候獲得的銷(xiāo)售商品和提供勞務(wù)的收入的銷(xiāo)項(xiàng)稅,然后扣除同一時(shí)期購(gòu)買(mǎi)的固定資產(chǎn)的進(jìn)項(xiàng)稅。而對(duì)于生產(chǎn)型增值稅,在計(jì)算增值稅的時(shí)候,不允許所有購(gòu)買(mǎi)的固定資產(chǎn)增值稅在銷(xiāo)售商品和提供勞務(wù)作為進(jìn)項(xiàng)稅扣除。對(duì)于收入型

42、增值稅,在計(jì)算增值稅的時(shí)候,只允許扣除固定資產(chǎn)折舊部分比例的價(jià)值的增值稅,也就是說(shuō)在計(jì)算增值稅時(shí)仍然由納稅人銷(xiāo)售、勞務(wù)收入銷(xiāo)項(xiàng)稅扣除隨著固定資產(chǎn)折舊的商品和勞務(wù)收支的進(jìn)項(xiàng)稅的基礎(chǔ)上產(chǎn)生。目前,消費(fèi)型增值稅被世界各地的大多數(shù)國(guó)家采用,除了印尼和中國(guó),采取生產(chǎn)型增值稅政策。 </p><p>　　1.1實(shí)施生產(chǎn)型增值稅 </p><p>　　在1994年稅制改革時(shí),根據(jù)當(dāng)時(shí)的生產(chǎn)力和經(jīng)濟(jì)發(fā)展環(huán)

43、境,我國(guó)選擇了生產(chǎn)型增值稅。一方面,考慮到國(guó)內(nèi)收入;另一方面,改革是為了抑制投資膨脹。然而,隨著市場(chǎng)經(jīng)濟(jì)的進(jìn)一步發(fā)展,國(guó)內(nèi)宏觀經(jīng)濟(jì)發(fā)生了變化,國(guó)內(nèi)通貨緊縮,市場(chǎng)需求不足,刺激投資成為緊急的任務(wù)。雖然我們采取積極的財(cái)政政策和貨幣政策,希望能夠通過(guò)增加發(fā)行國(guó)債和政府債券來(lái)刺激非政府投資,但未能達(dá)到預(yù)期的效果。很顯然如果沒(méi)有稅收政策的積極配合,這顯然是不能夠治療前面所提到的需求不足和通貨緊縮的問(wèn)題。按目前的生產(chǎn)型增值稅的政策表明,改革現(xiàn)行的增

44、值稅刺激國(guó)家經(jīng)濟(jì)的發(fā)展是一個(gè)迫切的要求。 </p><p>　　1.2生產(chǎn)型增值稅和消費(fèi)型增值稅并行試點(diǎn)改變 </p><p>　　由于生產(chǎn)型增值稅政策導(dǎo)致雙重征稅,不利于企業(yè)改進(jìn)技術(shù),同時(shí),在市場(chǎng)制度改革過(guò)程中,由于設(shè)備老化和背負(fù)著沉重的社會(huì)責(zé)任的困境,大量的傳統(tǒng)企業(yè)面臨破產(chǎn)。因此,十六屆中國(guó)共產(chǎn)黨中央委員會(huì)全會(huì)作出的決定進(jìn)行“改變由生產(chǎn)型轉(zhuǎn)為消費(fèi)型增值稅,包括增值稅設(shè)備投資增值稅的抵扣

45、補(bǔ)償”。明確了從2004年1月1號(hào)起國(guó)內(nèi)增值稅的改革方向,增值稅轉(zhuǎn)型改革試點(diǎn)在八個(gè)中國(guó)東北老工業(yè)基地產(chǎn)業(yè)開(kāi)始執(zhí)行。同年,中國(guó)東北省的GDP增長(zhǎng)了2.8%,高于全國(guó)平均水平。從2007年1月1號(hào)開(kāi)始,也就是說(shuō),緊接著的另外的增值稅轉(zhuǎn)型試點(diǎn),擴(kuò)大到在中國(guó)的中部六省12000個(gè)老工業(yè)城市企業(yè)執(zhí)行。到2007年底總共34.5億元人民幣將返回到這些企業(yè),而且,在2007年政府工作報(bào)告中,全面實(shí)施增值稅轉(zhuǎn)型的計(jì)劃和措施顯然是作為中央政府的工作部署安

46、排。 </p><p>　　1.3消費(fèi)型增值稅的總體執(zhí)行情況 增值稅轉(zhuǎn)型是在一些地區(qū),一些行業(yè)進(jìn)行試點(diǎn)的執(zhí)行和推動(dòng)這些領(lǐng)域在某一時(shí)期內(nèi)上升,但是這是一些納稅人的既定政策。如果這種情況長(zhǎng)期發(fā)展,會(huì)帶來(lái)各種納稅人在其他領(lǐng)域不公平競(jìng)爭(zhēng),這不可避免的損害了大多數(shù)納稅人的利益。為了避免負(fù)面影響,保護(hù)納稅人的平等納稅,國(guó)務(wù)院常務(wù)會(huì)議決定,從2009年1月1號(hào)開(kāi)始在全國(guó)的各行各業(yè)全面實(shí)施增值稅轉(zhuǎn)型。改革的主要內(nèi)容如下:允許企業(yè)

47、以抵消在新購(gòu)設(shè)備中的增值稅,同時(shí),取消外國(guó)企業(yè)購(gòu)買(mǎi)進(jìn)口設(shè)備增值稅和增值稅退稅政策國(guó)產(chǎn)設(shè)備免稅政策。統(tǒng)一降低小規(guī)模納稅人增值稅稅率的企業(yè)到三成,并恢復(fù)礦產(chǎn)品增值稅稅率至17 %。據(jù)測(cè)算,改革的實(shí)施可能會(huì)減少約1200億人民幣增值稅的收入。 </p><p>　　2.分析增值稅轉(zhuǎn)型的背景 </p><p>　　2.1金融危機(jī)提供了增值稅轉(zhuǎn)型開(kāi)放 </p><p>　　目

48、前,金融危機(jī)造成的美國(guó)次貸危機(jī)已經(jīng)影響到歐洲、亞洲和拉丁美洲。導(dǎo)致全球經(jīng)濟(jì)增長(zhǎng)緩慢,有些國(guó)家甚至出現(xiàn)了經(jīng)濟(jì)衰退?，F(xiàn)在金融危機(jī)對(duì)實(shí)體經(jīng)濟(jì)產(chǎn)生戲劇性的負(fù)面影響。根據(jù)這種情況,增值稅轉(zhuǎn)型改革對(duì)加強(qiáng)企業(yè)的進(jìn)一步發(fā)展,提高它們的競(jìng)爭(zhēng)力和風(fēng)險(xiǎn)抵抗能力,消除負(fù)面影響所帶來(lái)的金融全球化是非常有利的。據(jù)估計(jì),作為中國(guó)歷史上最大的所得稅制改革,將導(dǎo)致120億美元的國(guó)內(nèi)收入減少。據(jù)說(shuō),該政策被希望能夠在連續(xù)的幾年里平穩(wěn)較快的促進(jìn)國(guó)家經(jīng)濟(jì)發(fā)展。 </p&

49、gt;<p>　　2.2經(jīng)濟(jì)增長(zhǎng)放緩?fù)苿?dòng)全面實(shí)施增值稅轉(zhuǎn)型過(guò)程 </p><p>　　目前放緩的經(jīng)濟(jì)增長(zhǎng)促進(jìn)了全面實(shí)施增值稅改革。在2008年的上半年GDP的增長(zhǎng)是1 0.4%,這比去年同期高。增長(zhǎng)速度為1.8%,與去年相比下降了。多元素的工作,使中、小型企業(yè)經(jīng)營(yíng)面臨困境。其中今年上半年有6.7萬(wàn)家在全國(guó)各地倒塌?？陀^地說(shuō),其實(shí)增值稅轉(zhuǎn)型改革減輕較低的企業(yè)稅負(fù),幫助他們度過(guò)了困難時(shí)期,這也有利于宏觀

50、調(diào)控目標(biāo)的實(shí)現(xiàn)。 </p><p>　　2.3更多的財(cái)政盈余為增值稅改革提供了條件 </p><p>　　在2008年頭7個(gè)月,累計(jì)國(guó)內(nèi)收入達(dá)到4,088.1 7 1億元,增長(zhǎng)30.5%。與去年相比,專(zhuān)家們預(yù)測(cè)在2008年上半年超過(guò)6.000億元幾乎沒(méi)有什么問(wèn)題。對(duì)于2008年上半年預(yù)算收入達(dá)3,480.819億元,達(dá)去年同期的33.27 %。支出預(yù)算是2,288.202億元人民幣,高達(dá)去

51、年同期的27.69%,人民幣創(chuàng)造了1,192.617億元盈余。根據(jù)財(cái)政部統(tǒng)計(jì),全國(guó)各地的增值稅轉(zhuǎn)型改革可能會(huì)導(dǎo)致收入減少150至200億元人民幣,給金融系統(tǒng)造成沉重的負(fù)擔(dān)。然而,目前有足夠盈余支持增值稅轉(zhuǎn)型改革。 </p><p>　　2.4增值稅轉(zhuǎn)型試點(diǎn)全面改革提供了寶貴的經(jīng)驗(yàn) </p><p>　　增值稅轉(zhuǎn)型試點(diǎn)對(duì)中國(guó)的東北崛起、中國(guó)中部崛起探索和制度完善富有責(zé)任。積累我國(guó)各地進(jìn)一步實(shí)

52、施增值稅轉(zhuǎn)型的寶貴經(jīng)驗(yàn),然后以建立合適消費(fèi)型增值稅政策最終的目標(biāo)。把他從政策優(yōu)惠變成一種制度的安排。體現(xiàn)稅收的中性原則,進(jìn)而實(shí)現(xiàn)平等稅收.從國(guó)內(nèi)外增值稅的實(shí)施情況來(lái)看,我們發(fā)現(xiàn)除非采用消費(fèi)型增值稅消除雙重征稅和保護(hù)納稅人的利益和權(quán)利,增值稅的平等性和中性原則才能真正體現(xiàn)。 </p><p>　　經(jīng)過(guò)長(zhǎng)達(dá)四年的試點(diǎn)實(shí)施,我們已經(jīng)意識(shí)到實(shí)行消費(fèi)型增值稅政策的優(yōu)點(diǎn),如推動(dòng)企業(yè)技術(shù)進(jìn)步,提高企業(yè)產(chǎn)品的競(jìng)爭(zhēng)力。但是也有很多

53、問(wèn)題,因此,特別規(guī)定增值稅在固定資產(chǎn)方面的改革,包括機(jī)器,機(jī)械部件,工具和其他運(yùn)輸設(shè)備,工具和有關(guān)生產(chǎn)經(jīng)營(yíng)工具,但房屋,建筑物在計(jì)算增值稅不能抵消。 </p><p>　　3.增值稅轉(zhuǎn)型對(duì)各行企業(yè)的影響 </p><p>　　3.1刺激高新技術(shù)企業(yè)的發(fā)展 </p><p>　　多年來(lái),中國(guó)實(shí)施生產(chǎn)型增值稅政策。因?yàn)椴辉试S扣除固定資產(chǎn)的進(jìn)項(xiàng)稅,使高有機(jī)資金構(gòu)成的行業(yè)工

54、資與低有機(jī)資金構(gòu)成的行業(yè)稅負(fù)擔(dān)更多的稅,這就抑制投資企業(yè)高科技,惡化了原本落后的基礎(chǔ)產(chǎn)業(yè)結(jié)構(gòu)的發(fā)展,其產(chǎn)業(yè)的整體發(fā)展朝著落后和對(duì)面的發(fā)展。我們的社會(huì)發(fā)展水平是要優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)從低到高的過(guò)程,使企業(yè)從勞動(dòng)密集型產(chǎn)業(yè)變?yōu)閮?yōu)勢(shì)發(fā)展轉(zhuǎn)化為資本密集型和技術(shù)密集型產(chǎn)業(yè)為優(yōu)勢(shì)。增值稅轉(zhuǎn)型后它允許抵銷(xiāo)對(duì)緩解高新技術(shù)產(chǎn)業(yè)稅負(fù)永久資產(chǎn),消除雙重征稅,降低投資成本,促進(jìn)投資利息率,縮短投資回收期,客觀上刺激資本高新技術(shù)產(chǎn)業(yè)的投資,實(shí)現(xiàn)升級(jí)設(shè)備和技術(shù)。 <

55、/p><p>　　3.2實(shí)現(xiàn)國(guó)內(nèi)外企業(yè)的平等 </p><p>　　根據(jù)有關(guān)規(guī)定,國(guó)內(nèi)企業(yè)不能抵扣購(gòu)買(mǎi)固定資產(chǎn)的增值稅,但是外國(guó)企業(yè)享受退稅或購(gòu)買(mǎi)類(lèi)似設(shè)備的固定資產(chǎn)免征增值稅的優(yōu)惠政策,客觀上導(dǎo)致國(guó)內(nèi)企業(yè)的生產(chǎn)型增值稅的實(shí)施,外國(guó)企業(yè)消費(fèi)型增值稅的實(shí)施。從一開(kāi)始,國(guó)內(nèi)和外國(guó)企業(yè)是不公平競(jìng)爭(zhēng)。采用消費(fèi)型增值稅后允許雙方抵消企業(yè)購(gòu)進(jìn)的固定資產(chǎn),面臨同樣的稅收政策,因此形成了一個(gè)公平的競(jìng)爭(zhēng)環(huán)境。 &

56、lt;/p><p>　　3.3工業(yè)化促進(jìn)基礎(chǔ)產(chǎn)業(yè)和資本密集型企業(yè)的發(fā)展 </p><p>　　對(duì)于基礎(chǔ)產(chǎn)業(yè)和資本密集型企業(yè)與加工工業(yè)和勞動(dòng)密集型企業(yè)相比,消費(fèi)增值稅政策更好的有利于較高的固定資產(chǎn)比例的企業(yè)。這個(gè)轉(zhuǎn)變將推動(dòng)基礎(chǔ)產(chǎn)業(yè)和資本密集型企業(yè)發(fā)展,緩解基礎(chǔ)產(chǎn)業(yè)的基礎(chǔ)原材料瓶頸問(wèn)題,加快技術(shù)進(jìn)步和設(shè)備升級(jí),促進(jìn)國(guó)內(nèi)產(chǎn)品的國(guó)際競(jìng)爭(zhēng),也將沿著民族方向產(chǎn)業(yè)政策。 </p><p&

57、gt;　　3.4加強(qiáng)出口型企業(yè)的國(guó)際競(jìng)爭(zhēng) </p><p>　　生產(chǎn)型增值稅政策規(guī)定的應(yīng)稅商品雙重征稅,使企業(yè)在國(guó)際競(jìng)爭(zhēng)中處于不利地位。為了加強(qiáng)對(duì)國(guó)內(nèi)產(chǎn)品在全球市場(chǎng)競(jìng)爭(zhēng),許多國(guó)家對(duì)它們的出口產(chǎn)品免稅。中國(guó)實(shí)施生產(chǎn)型增值稅,在計(jì)數(shù)增值稅時(shí),固定資產(chǎn)不能抵消生產(chǎn),因此,退款不包括用于購(gòu)買(mǎi)固定資產(chǎn),生產(chǎn)出口產(chǎn)品繳納的稅款。在這個(gè)意義上說(shuō),在使用同樣的稅收比例,與外國(guó)的同類(lèi)產(chǎn)品相比,國(guó)內(nèi)產(chǎn)品進(jìn)入國(guó)外市場(chǎng)時(shí)包含了更高的稅。

58、當(dāng)使用消費(fèi)增值稅,增值稅或抵銷(xiāo)支付出口退稅是機(jī)器或設(shè)備,從這點(diǎn)看,產(chǎn)品的內(nèi)在價(jià)值降低,更準(zhǔn)確地介紹了產(chǎn)品價(jià)格,增強(qiáng)出口產(chǎn)品的國(guó)際競(jìng)爭(zhēng)力。這項(xiàng)措施絕對(duì)對(duì)出口型企業(yè)有重要的意義。 </p><p>　　出處:淺析增值稅轉(zhuǎn)型及其對(duì)企業(yè)的影響B(tài)y: Huang weimo. Chinese Business Review, Feb. 2009, Volume 8, No. 2Serial No. 68, ISSN1537