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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：Briefanalysisonvalue—addedtaxtransfmationitsinfluenceonenterprisesIndertoexpdomesticdemreducetaxpaymentofequipmentinvestmentofenterprisesboosttechnologicalimprovementindustrialstructureadjustmentofenterpri

2、seschangethepatternofeconomicgrowthonNov.11th2008astingconferenceoftheStateCouncildecidedtoperfmvalue—addedtax(VAT)transfmationinallindustriesaroundChinafromJan.1st2009.Itisestimatedthattherevenuewillbedecreasedover120bi

3、llionRMBstrikinglyinfluencingenterprisesasthegreatesttaxcuttinginChina’shistyofindividualtaxrefm.1VATtypesretrospectionofrefmpracticesVATisacirculationtaximposedonthevaluegeneratedintheprocessofmanufacturingsellinggoodsp

4、rovidingsuchservicesasprocessingrepairmaintenance.Dependingonwhetherthepurchasedpermanentassetscanbeoffset.VATfallsintothreetypes:productionVATconsumptionVATincomeVAT.WhencountingtheaddedvalueconsumptionVATallowsallVATon

5、purchasecontainedinthepurchasedpermanentassetsdeductedatatimethatistheremainsobtainedbytheincomeofcommoditysalesofataxpayerdeductingtheexpenditureonpurchasinggoodslabinacertainperiodoftaxpaymentthendeductingtheexpenditur

6、eonpurchasingpermanentassetsfthesameperiodaretakenasthetaxableincome.FtheproductionVATwhencountingtheaddedvalueitisnotallowedtosetallVATonpurchasecontainedinthepurchasedpermanentassetsbuttaketheremainsgotbytheincomeofcom

7、moditysalesofataxpayerdeductingtheexpenditureonpurchasinggoodslabasthetaxableincome.FtheincomeVATwhencountingtheaddedvalueitisalloweddeductingallVATonpurchasecontainedinthepurchasedpermanentassetstimebytimedependingonthe

8、proptionofdepreciationallowedofagivenperiodthatistheVATiscountednationalaverageleve1.StartedfromJu1st.2007thatisnexttothepilotVATtransfmationinNtheastChinathepilotVATofsetexpansionisperfmedin12000enterprisesof26oldindust

9、rialcitiesinsixprovincesofcentralChina.Bytheendof20073.45billionRMBintotalarereturnedtotheseenterprises.MeoverintheReptontheWkoftheGovernment2007makingtheschememeasuresoffullimplementationofVATtransfmationisclearlyschedu

10、ledasthewkdeploymentofcentralgovernment.1.3OverallimplementationofconsumptionVATThepilotVATtransfmationbeingperfmedinsomeindustriesofsomeareaspropelsthewakingrisingoftheseareasinagivenperiodbutthisisafavitepolicyfsometax

11、payers.Ifsuchasituationlastfalongtermitisinevitabletobringunequalcompetitiontovarioustaxpayersinotherareasdamagingtheinterestofmosttaxpayers.Toavoidthenegativeeffectprotecttaxpayer’srightofequaltaxpaymentastingconference

12、oftheStateCouncildecidedtoperfmtheVATtransfmationrefmfromJan.1st.2009inallindustriesaroundthecountry.Maincontentsoftherefmareasfollows:allowingenterprisestooffsetVATcontainedinthenewlypurchasedequipmentmeanwhilecanceling

13、theVATexemptionpolicyfimptedequipmentVATrefundpolicyffeignenterprisespurchasingdomesticallymanufacturedequipmentunifmlyloweringtheVATtaxationofsmall—scaleenterprisetaxpayerstothreepercentresumingtheVATtaxationofmineralpr

14、oductsto17percent.ItiscalculatedthattheimplementationoftherefmmaycuttheVATrevenuebyabout120billionRMB.2.BackgroundanalysisofVATtransfmation2.1FinancialcrisisoffersopeningfVATtransfmationAtpresentthefinancialcrisiscausedb

15、ytheAmericansubprimemtgagecrunchhasaffectedEuropeAsiaLatinAmerica.resultinginthedistinctslowdownofglobaleconomicgrowtheveneconomicrecessioninsomecountries.Thefinancialcrisisisnowadramaticnegativeinfluenceontherealeconomy

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