A V AT Revenue Simulation Model for Tax Reform
In Developing Countries
Glenn P .Jenkins
[Abstract]: In this paper, we develop a model to simulate policies and revenues for a value added tax (V AT) system in countries that have an indirect tax system containing sales, excise taxes, and tariffs. An application of the model is carried out for Nepal, which has recently introduced the V AT to replace its sales tax system and rationalize its excise and tariff systems. The study shows that, in a developing country, tax policies that might seem very realistic and politically noncontroversial are likely to yield a very narrow tax base. If a government of a developing country wants to rely more on the V AT over time, it must move aggressively to broaden the base and enhance compliance.
[Key words]: V AT revenue, Tax reform, model, Nepal
Ⅰ. INTRODUCTION
Import tariffs and excise taxes often constitute the most important revenue sources in developing countries. Because of growing concerns in recent years about economic efficiency and tax simplicity in a competitive and integrated world economy, many countries are lowering trade taxes and replacing distorted excise taxes with consumption-type V AT. With respect to the latter, one of the most important questions is the revenue potential of alternative designs of this new tax as governments attempt to replace or enhance the level of revenues generated by their current tax system.
The potential revenue which can be raised from the V AT depends on a number of factors, such as how broad the tax base will be and the extent to which businesses will comply with the tax. This issue has not been widely discussed in the public finance literature. The main purpose of this paper is to provide an analytical framework which can be used to estimate the potential tax base and associated revenues for a V AT in a typical developing country. The model developed for this purpose should be detailed enough to facilitate the estimation of the potential
revenues for alternative tax options. Such a model can then be used to assist decision makers in setting their tax policies. To illustrate, the model is applied to the economy of Nepal. We chose Nepal because it is typical of many developing countries, having very limited statistical data and moving from a highly distorted indirect tax system to a V AT.
Ⅱ. ALTERNATIVE APPROACHES TO THE ESTIMATION OF A V AT BASE
The potential tax revenue of a V AT is greatly dependent on the number and level of tax rates, the scope of the tax base, and the degree of tax compliance. The proposed V AT is assumed to be a multistage consumption tax based on the destination principle, similar to a European-style V AT. The tax is applied to the sales of goods and services at all stages of the production and distribution chain. At each stage, vendors are able to claim tax credits to recover the tax they paid on their business inputs. As a result, the tax system is in effect applying the tax only to the value added by each vendor. Since the only tax that does not get refunded is the tax imposed on final consumption, the tax is equivalent to the retail sales tax on final consumption. While imposing a tax at a destination principle, imports are taxed in the same way as domestically produced goods, and exports are not subject to tax. Therefore, the tax essentially applies to goods and services consumed domestically.
A common feature of the tax base in most V AT countries is to not tax a number of important goods or services because of political and socioeconomic considerations, technical difficulties, or administrative complexity. These goods and services generally fall into two major categories, zero-rated and tax exempt. For zero-rated commodities, the V AT is not levied on the selling price of these items. The vendor, however, receives full credit for the V AT paid on inputs used in production. If zero-rated sales occur at an intermediate stage, purchasers would not have a credit to deduct against any subsequent tax due. This would, in fact, provide a cash flow cost and benefit to the vendor and purchaser, respectively. The net revenue implications for the government would nevertheless be nil. By comparison, if zero-rated sales occur at the retail stage, it would effectively remove all the tax burden from consumers and the government would lose all the tax revenue from the sales of these goods and services.
For conceptual and technical difficulties, countries employing a V AT generally exempt the domestic sales of financial intermediation and insurance services. For administrative and compliance simplicity, most V AT countries also exempt small businesses from the tax. When these goods and services are exempted, the V AT is not applied to these sales. Unlike zero-rated goods and services, vendors of exempt products are not eligible to receive any credit for the taxes paid on the inputs used to produce that good or service. The denial of input tax credits increases the production cost for the vendor, although the value added of the vendor escapes tax.
Like zero-rated sales, tax exemption can occur at either an intermediate or the retail stage. Consider the tax exemption at the retail stage where goods are sold directly to consumers. Only the value added at the retail stage will not be subject to tax. In contrast, if tax exempt sales operate at the intermediate stages of the production-distribution chain, sales by the subsequent businesses acquiring the goods are effectively overtaxed to the extent that the inputs prior the exempt stage are not creditable. As a result, the tax base is not reduced, but is augmented by the cascading effect.The government could ultimately collect a greater amount of tax revenue than it would otherwise.
Multiple tax rates are a common feature of some V AT systems in the developing countries. It is not uncommon to observe that a lower rate is applied to goods or services which are regarded as the necessities of life. At the same time, there are luxury goods which may be subjected to a higher rate of V AT or alternatively, a non-increditable excise tax.
Three alternative approaches can be used to estimate the tax base and associated revenues, for which input-output tables, national accounts and family expenditure survey data are often required. The first approach is simply to construct an aggregate tax base. It begins with the Gross Domestic Product (GDP) of the economy, which is the sum of the value added in the domestic production of all goods and services. Because we are considering a destination principle V AT, we need to subtract exports and add imports to the GDP. For a consumption type V AT, the base is also reduced by the gross capital formation of the private sector. The base is further reduced by zero-rated or exempted consumption expenditures. Since vendors of exempted goods and services are unable to claim any credits for taxes paid on the inputs acquired to produce that good or service, the tax base will have to be upward adjusted. The second approach computes the base by summing the value added of each industrial sector in the economy. The base has to be
adjusted for the fact that the V AT is a destination type tax and, as such, would tax imports on entry into the country and zero-rate exports. Further adjustments would have to be made for changes in inventories and for commodities which are either zero-rated or exempted. Making these adjustments by sector is usually difficult since the values of exports and imports are not readily available on an industry basis. Although an aggregate adjustment for the whole economy may be possible, detailed information by sector would be lost. The third approach is to estimate the value of goods and services purchased by consumers which would automatically capture the destination principle of the V AT since it excludes exports while imports are included. The V AT base by commodity can then be calculated using the commodity sales values at the final consumer level. The approach would also facilitate an analysis of incidence or price impact of the V AT on consumers, issues which are usually important in the political debate over sales tax reform.
Ⅲ. GENERAL METHODOLOGY FOR ESTIMATING THE V AT BASE
This section explores the detailed methodology of the third approach described above. This approach depends heavily upon input-output tables. Input-output models are static in nature and, as such, do not allow for behavioral responses to policy changes. Thus, the V AT base estimation discussed in this paper does not take into account behavioral responses due to the replacement of the current sales tax system with the V AT.
As was mentioned earlier, the V AT base can be estimated using the final expenditures made by various economic entities. Construction of the base can, therefore, begin with the data for domestic expenditures contained in the final demand matrix of the I-O tables. The final demand matrix generally contains a transaction matrix of a number of commodities by a number of final demand categories. The final demand categories may include many categories under each of the headings such as personal consumption, government expenditures, investment, imports, and exports. Personal consumption refers to those individuals/households or entities who acquire goods and services for their own consumption and who do not produce supplies of a commercial nature. Government expenditures include the current and capital spending by all levels of
government. This would be treated in a fashion similar to personal consumption under a V AT system except that the V AT paid by the same level of government sector will not necessarily increase net government collections. Investment, however, is excluded from the base calculation since the V AT allows for an input tax credit for any business purchases including capital investment. Exports are also excluded because of the destination type V AT. Imports are ignored because purchases made by other final demand categories are inclusive of imports.
The starting point in calculating the V AT base is with the amount of personal and government expenditures. This amount is equivalent to the total expenditures shown in the I-O tables. Adjustments must however, be made for several factors in order to arrive at the V AT base. What follows is a description of the relevant deductions and adjustments.
Calculation of the current sales taxes
Suppose that a country has a manufacturer sales tax system and the government proposes to replace it with a V AT. The gross expenditures contained in the I-O tables, expressed at purchasers' price, include the current sales taxes to be replaced. These taxes are imposed on the manufacturer's sale price of goods produced in the country and on the duty paid value of imported goods. Wholesale and retail trade margins are excluded from the tax base. Usually, these sales taxes apply also to a range of intermediate inputs and capital goods used in the production and distribution of goods and services.
In order to remove the current sales taxes paid directly by personal and government sectors from each category of expenditures, one has to first construct the current sales tax base. This is accomplished by removing the retail and wholesale trade margins from purchasers' expenditures on each good or service, inclusive of sales tax.The expected current sales tax revenue from each commodity, say, the ith commodity( Ri), can be calculated by multiplying the derived tax base by the applicable tax rate and by the taxable proportion:
where is the sales tax-inclusive base of the ith commodity, is the taxable proportion of the
ith commodity, and is the sales tax rate of the ith commodity. The magnitude of the taxable
proportions depends upon the proportion of the legally taxable sales to the total sales of the items contained in each commodity category.
A further calculation must be made for the hidden (or indirect) sales taxes embedded in personal and government expenditures. This represents the sales taxes which are levied on business inputs. These inputs are used in turn to produce goods and services which are ultimately sold to final consumers and governments. If sales taxes are assumed to be fully shifted forward, the taxes will be transformed into a higher price of the final goods and services. The I-O tables can be used to measure the indirect sales tax content in the goods and services purchased by final consumers and governments.The total of the above expected direct and indirect sales tax revenues over all commodities and all entities usually is not the same as the actual tax collections. This is a result of a number of factors, such as bad debt allowances, tax free allowances for small importation, tax evasion, small suppliers exemption. After adjusting for the factors which are known, the expected tax revenues are made equal to the actual tax collections by applying a calculated compliance rate. This rate is simply the ratio of the actual revenue to the expected revenue. Of course, the compliance rate may vary by commodity, depending upon market conditions and other factors.
Introduction of the value-added tax
The potential revenue of the V AT extended to the retail level can be calculated by summing domestic personal and government expenditures at retail prices. This does not include expenditures made by businesses since the taxes paid on business purchases are creditable. Thus, the starting point for calculating the V AT base is with the value of all goods and services (shown in the I-O tables) purchased by personal and government sectors, net of all current sales taxes.
This is the total potential tax base, which is then multiplied by the taxable proportions for each corresponding commodity in order to arrive at the V AT base. At this point, the taxable proportions are determined by the tax policies and laws under consideration. For example, the proposed V AT may zero-rate or exempt certain goods or services. In such cases, the full value of zero-rated or exempted goods and services purchased by individuals or governments has to be removed from the potential base. For exempt items, however, taxes paid on business inputs used to produce the exempt goods or services are not creditable. Therefore, an additional adjustment to the tax base is needed to account for the extent to which the vendors cannot claim input tax credit for taxes paid on business expenditures. In summary, the total potential V AT base can be
expressed as follows:
Where is the percentage wholesale margin for the ith commodity, is the percentage retail margin for the ith commodity, is the total business inputs used in the production of the jth
exempt sector under the proposed V AT, is the ratio of taxable inputs to the total inputs used
in the production of the jth exempt sector under the proposed V AT, and Bi ,ai and pi are defined as eqn..
Special attention should be paid to long-term residential rent paid by tenants to landlords and imputed rent arising from the consumption flow by owner-occupied housing, which is normally presented as part of personal expenditures in the I-O tables or national accounts. This rent is often tax exempt and should be excluded from the tax base in order to avoid double taxation, since as an alternative, the V AT is sometimes levied on the purchase price of newly constructed dwellings. A portion of gross cash rent and imputed rent, however, would still be subject to V AT as a result of taxable expenditures made for repairs, property insurance, and certain utilities. It should be noted that the value of land is excluded in both the I-O tables and national accounts because it does not represent value added. For our purpose, the value of land is usually included as part of the purchase price of a new home. Thus, when new houses are taxable under the V AT, the personal expenditures must be adjusted upward to account for the full price of new homes. Some adjustments must be also made to gross expenditures in the government sector. For the most part, the production from this sector is usually exempt under a V AT and the associated value added would not attract the tax. On the other hand, the intermediate inputs used to produce government goods and services are usually taxable and, as a consequence, remain in the tax base of the government sector.
Finally, to arrive at a benchmark estimate of revenue yield, the tax base for each commodity item is then multiplied by the compliance ratio under the current sales tax system. This adjustment implies that the compliance rate for each commodity under the proposed V AT would not be different from that being subject to the current system. The compliance rate may be adjusted upward however if one believes that the V AT system would enhance taxpayer
compliance, or if the government can increase the level of administrative enforcement. On the contrary, the compliance rate may be adjusted downward if tax evasion is expected to spread with the introduction of a V AT. The total expected V AT revenues for the economy will then be equal to the summation of all adjusted tax bases across goods and services purchased by both the personal and government sectors, times the proposed V AT rates.
Accrual versus actual revenue collections
The model developed so far provides an annual estimate of the V AT paid by final consumers and governments. These estimates are presented on an accrual basis rather than the actual revenues received by the government due to the payment lags built into the V AT system. For example, the V AT may be designed to provide a great deal of flexibility in filing requirements, depending on the size of the business. For large firms, filing may be required on a monthly basis. For smaller firms, filing may be allowed on a quarterly or annual return. Certain types of businesses such as exporters are likely to choose to file their returns on a monthly basis in order to claim input tax credits earlier. Furthermore, all taxpayers are likely to have until the end of the month following the reporting period to file their returns.
From a government’s perspective, it is necessary to transform the V AT estimates from an accrual to a collection basis. One can first segregate the above annual estimate of the V AT base into the individual ``value-added'' components for primary producers, manufacturers, wholesalers, retailers, and other service sectors. Each of these components is then converted to a monthly basis using sales and other relevant data. For example, the retail component is distributed to each month based on monthly retail sales data. This should reflect the seasonal patterns in production and distribution channels. The appropriate collection lags should also be incorporated for each type of tax filer. The resulting revenues can then be transformed to a collection basis. This consideration will be particularly important when the V AT is first introduced into a country.
Ⅳ. AN APPLICATION TO A CASE FOR NEPAL
The current sales tax collected in Nepal in fiscal year 1994-95 was about 6,032 million rupees which accounts for approximately one-third of the total tax revenues. It is the single most
important revenue source. Like many other countries, the sales tax is imposed on the manufacturer's sale price of goods produced for domestic consumption, and on the duty paid value of imported goods. As a result, the tax applies to a range of inter-mediate inputs and capital goods used in the production and distribution channels. This tax has become not only administratively complex, but also economically inefficient. The Minister of State for Finance in Nepal announced in the July 1993 budget that the government would focus on gradually transforming the sales tax into a value-added tax. Since then, subsequent governments have had to make a series of tax policies and set tax rates in order to ensure the new sales tax system is fair, simple, efficient and produces revenue in a stable fashion.
In the July 1993 budget, it was announced that the number of sales tax rates would be reduced from five to two rates, 10% and 20%. The same tax rates are applied equally to domestically produced goods and to imports in order to streamline the sales tax operation. In addition, there has been a substantial amount of government revenues collected from a number of selective excises on cigarettes, liquor, beer, soft drinks, edible oils, cement and so on. The main objective of this section is to apply the above model to the estimation of potential revenues for a V AT to be implemented in Nepal.
Preparation of the basic data
The data are quite limited in Nepal. In order to present the most up-to-date economic structure for the country, we developed a complete set of data for the FY 1994-95 since this is the latest year that data are available on the expenditure side from national accounts in Nepal.
The data are arranged into three major categories-personal, business, and government. First, the detailed personal expenditure data are only available from a Household Budget Survey for 1985. These data also are separated into urban and rural for each class of commodity expenditure. Due to their different expenditure patterns and the recent massive migration from rural to urban areas, the current detailed household expenditures by commodities for the country as a whole are constructed by increasing the proportion of the total national household expenditures made in urban areas from 7% in 1985 to 12% in 1994. Using the FY 1994-95 aggregate private consumption shown in national accounts as a control total, the detailed personal expenditures by commodities are estimated.
Second, the information concerning business expenditures on capital investment and intermediate inputs is very limited. The national accounts only provide an aggregate figure on private capital formation which can be further separated into machinery and equipment and construction. Using import information, the totals for machinery and equipment are further allocated among tractors, motor vehicles and parts, aircraft, telecommunications, medical equipment, and other machinery equipment. This is done in anticipation that certain goods or sectors are likely to be either zero-rated or exempted under the proposed V AT. The split between residential and nonresidential construction is also important because of their differences in the composition of mixed construction materials. For nonresidential construction, about one-third is sponsored by international organizations and is classified as expenditures of the government sector. For each construction category, detailed requirements of construction materials, labor cost, as well as profits and contract tax are provided by the Nepal Engineers' Association. In addition, the detailed intermediate inputs demanded by each of the industrial sectors are developed using the 1987 I-O tables.
Third, government expenditures are separated into Regular and Development Expenditures. The latter are mostly funded by international organizations such as the World Bank, the Asian Development Bank, and bilateral donors which do not pay tariffs or other commodity taxes on their purchases. Each of the Regular and Development Expenditures can be further broken down into current and capital expenditures by commodity items or economic functions.
After the basic detailed expenditures data for FY 1994-95 are constructed, the wholesale and retail margins for each commodity are removed from purchasers' expenditures on each good or service derived above .This would form the manufacturers' or importers' sales totals, inclusive of taxes, by commodity and by entity. The expected sales tax revenue for each commodity can then be calculated based on eqn (1).
Simulation of the V AT revenues
The proposed V AT will be imposed on goods and services consumed in the Kingdom of Nepal except for those specified in Schedules 1 and 2 of the V AT Act. The V AT Act will replace the Sales Tax Act, Hotel Act, Contract Tax Act, and Entertainment Act. This implies that, for revenue-neutral, at least a total of 6,857 million rupees should have been generated in FY 1994-95 if the proposed V AT was implemented.
The following basic tax policies are incorporated in the model simulations for illustrative purposes:
(ⅰ) impose a single rate of V AT which is extended to the retail level under the destination principle. Most personal and government expenditures are taxed, including government expenditures financed through international organizations.
(ⅱ) zero-rate exported goods and services.
(ⅲ)exempt unprocessed food, drug and medical services, books and newspapers, water and transportation services.
(ⅳ) exempt newly constructed dwellings, residential rents, and financial services.
(ⅴ) adjust the excise levies on alcoholic beverages and tobacco products to maintain their current consumer prices.
Before turning to the empirical results, it is useful to recall the equivalency of the V AT to that of retail sales tax levied on the final selling price of all goods and services.The data on the latter were derived earlier in the form of gross expenditures by commodities under the personal, business, and government category. These gross expenditures represent the sum of all the expenditures on the various commodities and primary inputs contained in each category. Adjustments must be made for factors such as removal of the current sales taxes, zero-rated and exempt goods and services, and realistic tax compliance by taxpayers in order to arrive at the V AT base and the associated revenues.
First, the above gross expenditures by commodities and by entities contain the amounts of the current sales taxes, directly paid by individuals and by governments, which must be deducted in calculating the V AT base. Since sales taxes are assumed to be fully shifted forward to final consumers, a further deduction must be made for the indirect sales taxes embedded in the price of personal and government expenditures. One can observe from Columns (2) and (3) of Table 1 that more than half of the current sales taxes are imposed on intermediate inputs and capital goods in Nepal. These input taxes are now embodied in the form of higher prices of goods and services sold to final consumers and governments.
Second, the excise tax on alcoholic beverages and tobacco products are adjusted upward in order to maintain the same level of retail prices for consumers. The excise adjustment (DE) must equal the diff erence between the manufacturers’ sales prices of the excisable good under the new
versus the current sales tax systems. That is:
where is the single V AT rate, is the V AT compliance rate, is the current sales tax rate
of the ith excisable good, and is the compliance rate of the current sales tax systems. is defined as eqn. (1), namely, the current sales tax-inclusive base of the ith excisable good. Hence, the adjustments shown in Column (5) of Table 1 refer to the case if the V AT rate is set at 12% and the tax compliance remains the same as the current tax system.
Third, the full value of zero-rated goods or services purchased by final consumers and governments must be removed from gross expenditures. The simulation will only apply to exports, not to the goods and services paid for with foreign exchange but consumed
domestically.
Fourth, for exempt goods and services that operate at the retail stage, the V AT is not levied on their selling prices nor are vendors entitled to the input tax credit. As a result, the associated input taxes that are not creditable form part of the V AT base. It should be noted that while not only unprocessed basic groceries but also basic agricultural inputs such as fertilizer seeds and pesticides are exempt. Another interesting case in Nepal is the practical difficulty of imposing a V AT on newly constructed houses because no such market prevails. New houses are normally self-constructed with assistance from relatives or friends. Therefore, new houses are treated as tax exempt and the purchases of construction materials are made subject to tax the business inputs associated with the denied input tax credits are all shown by sector in the second panel of Table 1 to form part of the V AT in Nepal.
Fifth, the government is treated in the same fashion as final consumers. In other words, expenditures incurred by the government are taxed.
Each of these tax policy measures presented in the V AT Act might appear reasonable and politically prudent, in the context of the economy of Nepal. But the results in Column (7) of Table 1 show that the V AT base, with the current tax compliance, has been reduced to approximately 20% gross domestic expenditure. It is also unrealistic to expect a substantial increase in compliance of the tax in a near term. If significant additional revenues are to be collected, tougher tax policies to broaden the tax base will have to be implemented. Because the share of the formal economy is relatively small in such a developing country, the potential tax base for a V AT is rather narrow. Hence, substantial political will is needed in developing countries to impose taxes on goods and services that might be exempted due to political or social considerations in developed countries.
A V AT generally requires a higher level of administrative expenditures than a single stage sales tax system because of the greater number of taxpayers and the initial start up costs. This will reduce the net collection of tax revenues. There is a question of whether the V AT would lead to either greater tax enforcement or greater revenue leakage. One can argue that invoices issued by vendor registrants are proof of tax paid and, thus, constitute the basis for input tax credit claims by purchaser registrants. The invoice system may be considered by some economists or tax practitioners as a mechanism that provides an audit trail and an incentive to record
transactions and comply with the tax, thereby reducing the likelihood of tax evasion and the amount of tax evaded. On the other hand, one can also argue that the V AT would lead to a substantial revenue leakage associated with things such as tax evasion, tax free allowances for various small importations, and revenues lost from a broader exemption of small traders. There is no incentive to comply in the case of sales by retailers to consumers who are not registrants and cannot claim input tax credits. Moreover, there is an incentive for retailers to evade the tax, thereby reducing the overall price in order to secure a sale. The incentive can be expected to be even stronger for service transactions where value-added at the final stage normally constitutes a large proportion of the final price. Such transactions may further provide the basis for additional evasion of income tax by vendors.
Assuming that the current sales tax compliance ratio continues to prevail in Nepal, Table 2 suggests that the government would need a V AT rate as high as 15% in order to raise at least as much government revenue as the total of the current sale tax, hotel tax, contract tax and entertainment tax. If the government can increase the rate of taxpayer compliance, one could expect more sales and other tax revenues. For example, the simulation results show that if the tax compliance increases by five percentage points for the V AT in Nepal, the proposed V AT at 13.5% rate would be able to collect more revenues than the current sales tax system (see Table 2). With a 14% V AT rate, the government could further eliminate miscellaneous excise taxes of approximately 113 million rupees from commodities other than alcoholic beverages, tobacco products, and cement.
Ⅴ. CONCLUDING REMARKS
In this paper, a simulation model has been developed to estimate the V AT base and revenue potential for alternative policy options to replace the current sales tax, hotel tax, contract tax and entertainment tax. The model is fairly detailed and can be employed to assess the consequences of key policy decisions. It can also be extended further to examine the relative price effects and tax incidence of sales tax reform.
The model is applied to the case of Nepal where statistical data are not available in a consistent fashion or a published form. Hence, efforts had to be made to collect relevant expenditure data. This information was then organized in such a way as to facilitate the estimates of the tax base and the associated revenues. The preliminary results show that there is a significant amount of the current sales taxes imposed on business inputs in Nepal, but the general compliance rate of the current sales tax still is only about 58.6%. With a small increase in effort on tax enforcement, a 14% rate entertainment tax revenue as well as miscellaneous excise taxes for commodities other than alcoholic beverages, tobacco products, and cement. This type of analysis for the revenue estimation of a V AT system clearly indicates the areas where the potential for revenue generation through base broadening is greatest, and also points to the areas where special attention must be made to enhance compliance. These two aspects of the design and operation of a V AT are particularly critical in a low-income country because of the large proportion of expenditures on which no tax system can be effectively applied. The small size of the modern sector where such taxes can be administered needs to be taxed in the least distortionary fashion as the modern sector is usually already taxed relatively heavily as compared to other parts of the economy.
Efforts to improve compliance require a measurement of the compliance rate and its movement monitored over time. The use of a tax calculator model as outlined above will greatly facilitate the estimation of the revenue impacts of such changes in compliance. Compliance, however, will come about only if the tax laws are designed to reduce the incentive for evasion and if the tax administration is strengthened to provide both service and enforcement.
发展中国家税制改革下增值税收入仿真模型
格伦·詹金斯
摘要：本文将开发了一个模型来模拟间接税制国家的增值税税收系统政策和收入，间接税系统包含销售税、消费税、关税。这个模型在最近推出了增值税取代销售税系统,并合理化消费税和关税系统的尼泊尔进行了应用，研究表明，在发展中国家，那些看起来非常现实和政策上无可非议的税收政策，可能会产生一个非常狭窄的税基。如果一个发展中国家的政府想要在以后更多地依靠增值税，它必须积极扩大增值税税基和加强其规范性。
关键词：增值税收入，税制改革，模型，尼泊尔
1 引言
进口关税和消费税往往是构成发展中国家最重要的收入来源。由于近年来对在竞争激烈的世界综合经济体制中经济效益和税制简化的日益关注，许多国家都在降低贸易税，并用消费型增值税取代扭曲的消费税。对于后者，最重要的一个问题就在于这个新税种替代设计的潜在收入能否让政府试图取代或提高现行税制产生的收入水平。
增值税提升的潜在收入取决于很多因素，如税基的广泛程度、企业遵守税收的程度等，但这些问题一直都没有在公共财政文学中得到广泛的讨论。本文的主要目的是提供一个分析框架，可以用来估算一个典型的发展中国家的潜在税基及相关增值税收入。为此开发的模型应足够详细，以促进替代税方案的潜在收入估计，并帮助决策者做好税收筹划。为了说明有关情况，该模型将被运用于尼泊尔的经济。我们选择尼泊尔是因为它是许多发展中国家的典型，有非常有限的统计数据，而且是一个从高度扭曲的间接税制改革为增值税的国家。
2 增值税税基估计替代方法
潜在的增值税收入很大程度上取决于税率大小、税基范围和纳税遵从度，提出的增值税被认为是一个基于目的地原则的多阶段消费税，类似于欧式增值税。增值税适用于销售商品和服务的生产和分销链的所有阶段，在每个阶段，供应商都可以申请税收抵免，以弥补他们购入项目已支付的进项税。因此,增值税实际上是一个针对每个供应商商品增值部分征税的税种，由于它只在最后一个环节的消费不退还税款，所以性质相当于终端消费的零售税。然而，以目的地原则加征税收，进口商品同国内生产的商品一样要征税，而出口则不用缴纳税款。因此，增值税基本上适用于国内消费的商品和服务。
在大多数征收增值税的国家中，一个普遍存在的特征就是考虑到政治和社会经济因素、技术困难或管理的复杂性等，对一些特殊的商品和服务不征收增值税。这些商品和服务一般分为两大类：零税率和免税。对于零税率的商品或服务，其销售价格中不包含增值税部分，然而供应商将支付含增值税的用于生产的全部投入。如果零税率销售发生在一个中间阶段，购买者不会有任何款项从后续应缴税款中扣除。事实上，这将提供现金流成本并利于买卖双方，而对政府净收入的影响仍然为零。相比之下，如果零税率销售发生在零售阶段，将有效地消除消费者的税收负担，只是政府也将失去从销售这些商品和服务中享有的所有税收收入。
考虑到概念和技术上的困难，采用增值税的国家普遍对国内金融中介和保险服务免征增值税，同时为了简化行政管理和纳税，大部分增值税国家也对小企业免征增值税。当这些商品和服务享受免征政策时，其销售也不用缴纳增值税，只是与零税率不同的是，供应商不能够抵扣任何用于生产商品或服务的成本。虽然供应商增加值免征税收，拒绝进项税抵免还是会增加厂商的生产成本。
同零税率销售一样，免税可能发生在任何一个中间或零售阶段，而考虑到免税商品在零售阶段是直接卖给消费者的，仅就零售阶段的增加值不缴纳税款。相反,如果免税销售发生在产销链的中间阶段，下游企业购买商品的税负将由于免税之前的投入不可抵扣而明显加重，最终税基没有减少,反而由于重复征税增加了税负，政府也最终会征收到比它本来应收数额较大的税收收入。
在发展中国家，多重税率是增值税制中的常见现象。对生活必需的商品和劳务多采取低税率政策，同时，一些奢侈品可能面临较高的增值税率或者缴纳不可抵扣的消费税。
三种方法可以用来估计增值税税基及相关的收入,但通常需要用到投入产出表、国民经济核算和家庭支出调查表中的数据。第一种方法是构建一个简单的累计税基，它源于经
济国内生产总值，是国内生产的所有商品和服务增加值的总和。考虑到增值税目的地原则，在计算时需要在国内生产总值的基础上减去出口并增加进口部分。对于消费型增值税，该税基也要减去私营企业总资本的构成，而且要扣除零税率或免税的消费支出。由于免税的供应商不能申请抵扣购进原材料的进项税，税基将不得不向上调整。第二种方法是汇总各工业部门的经济附加值。由于增值税是一个目标地型税种，商品进口和出口必须调整相应的税基，而且需要因存货改变、商品实行零税率或免税做进一步调整。按部门作出这些调整通常比较困难，因为出口和进口值没有现成的产业基础，即使整个经济总的调整是可能的，由部门提供的详细信息却没有。第三种方法是计算消费者购买商品和服务的价值，由于该价值不包括出口而包括进口部分，所以自动考虑了增值税目的地原理，然后增值税税基可以根据商品在终端消费环节的销售价格进行计算。这种方法也有利于分析增值税的范围或价格对消费者的影响,而这一问题通常是销售税改革中重要的政治辩论。
3 估计增值税税基的一般方法
本节详细探讨了上述介绍的第三种方法，这种方法主要依赖于投入产出表，而投入产出模型本质上是静态的，因此不允许对政策的变化做出行为反应。所以本文所讨论的对增值税税基的估算没有考虑到由于更换现行的增值税销售系统而引起的相关变化。
如前所述，增值税税基可以使用各种经济实体的最终支出来估计。因此，税基的确定可以从最终需求的投入产出表中获取国内支出的有关数据。最终需求矩阵通常是一个包含不同种类商品的交易矩阵，最终需求类别可能包括很多，如个人消费、政府支出、投资、进口以及出口等。其中，个人消费是指那些不从事商业性质生产的为生存获取商品和服务的个人或家庭或其他实体存在的消费；政府支出包括各级政府的经常项目和资本开支，除由同一级别的政府部门支付的增值税不一定会增加政府净收入外，它同增值税制度下的个人消费还是有一些相同之处的；由于增值税允许企业抵扣包括资本投资在内的所有购买支出的进项税额，投资不计入基数计算；出口也因增值税目的地型的特点被排除在外，进口却由于购买其他最终需求类别包括进口而被忽略。
计算增值税税基本的基础在于个人和政府开支的多少，这个金额相当于投入产出表中的总开支的投入占用产出表，然而却必须作出几个因素的调整。以下是有关税收减免和调整事项。
3.1 现行销售税计算
假设一个国家适用制造业销售税系统而政府提出改征增值税，在投入产出表中以购买价格显示的总支出包括被替换的现行销售税。这些税种都是针对制造商在国内生产和进口货物的完税价值，批发和零售贸易利润被排除在税基之外。通常，这些销售税也适用于各种货物和服务的生产和分配使用的中间投入和资本货物。为了消除目前销售税由个人和政府直接支付的每类支出，首先要构造目前销售税基,这可以通过移除零售和批发贸易差额连同购买人支出的每一种商品或服务,包括销售税。预期当前每一种商品的销售税收，如第i种商品（Ri），可以用派生税基乘以适用税率和应税的比例计算：
其中是第i种商品销售含税税基，为第i种商品的应税比例，是第i种商品的销售税率，应纳税的比例幅度取决于各类商品中项目的总销售额的合法应税销售额比重。
对隐藏（或间接）的个人和政府支出税费必须做进一步的计算，即表示要对商业投入征税，而这些投入将用于生产出售给最终消费者和政府的商品和服务，如果销售税被认为
是完全向前转移的，将导致最终产品和服务的价格上涨。投入产出表可以用来测量由最终消费者和政府购买的商品和服务的间接销售税目。上述预期的直接和间接销售的所有商品和实体的税收通常是不等于实际税收，这是由一系列因素构成的，如坏账准备、小进口免税优惠、偷税漏税以及小供应商的免税等。通过对这些因素的适当比率调整，预期的税收收入将等于实际税收，而这个比率就是简单的实际收入比预期收入。当然，这个比率可能因商品的不同而有所差异，这取决于市场条件和其他因素。
3.2 增值税简介
延伸到零售层面的增值税潜在收入可以通过加总国内个人和政府基于零售价格的支
出计算，这不包括由企业缴纳的税款，因为企业采购支付的税款是可抵扣的支出。因此，计算增值税税基的基础是个人和政府部门购买所有商品和服务的价值（投入产出表），覆盖了现行所有的销售税。
这就是潜在的总税基，乘以每种商品相应的应纳税比例即可得到有关税基。此时，正在考虑通过税收政策和法律确定纳税比例，如建议某些商品或服务增值税零税率或免税，这种情况下，个人或政府购买的零税率或免税商品和服务的全部价值必须从税基中扣除。然而，免税项目的进项成本支出是不可以抵扣的，所以需要就供应商不能申请抵扣的进项税额的多少做额外调整。总之，整个潜在增值税税基可以表述为:
其中是第i种商品的批发毛利百分比,是第i种商品的零售卖力百分比，表示在生产免征增值税的建议下，第j种产品的总投入,表示相应的应税输入的比例。
应特别关注长期出租房和自用住房消费流量产生的租金，这通常代表了个人在投入产出表或国民经济核算中的一部分。这个租金往往是免税的，而且应被排除在税基之外，以避免重复征税。作为一种替代税种，有时也对新建住宅的购买征收增值税。然而，某些现金房租和估算房租由于存在维修、财产保险、某些公用事业这些应税支出而应征收增值税。应当指出，土地的价值被排除在投入产出表和国民经济核算中，因为它并不代表增值。实际上，土地的价值通常包含在房屋的买家中，所以当新房要缴纳增值税时，个人支出必须向上调整至全价。政府部门的总支出也要做一些调整，因为多数情况下它的生产和增值免
学士学位证书及毕业证英文翻译模板 附录：今天老师给我们留了个作业，让我们把本科毕业证书翻译成英文的，怎么翻译啊~所以请大家帮帮忙吧~谁能给我提供一个毕业证书的英文模版啊~本科毕业证书的啊~越快越好，如果老师满意，多少钱我都不在乎~包括专升本证书，能有工商管理硕士的最好！学士学位证书英语翻译与毕业证英文翻译模板，为爱大学本科生及研究生提供英文毕业证翻译样本。首先请看《办理中英文成绩单、英文毕业证学位证书的须知》。涉及中文或英文成绩单翻译，含英文毕业证书学位证书的证明。学生学位证书英文翻译模板BACHELOR’S DEGREE CERTIFICATE This is to certify that Ms. Wang Danli, born in October 1977, has studied in the Department of Law, xxx University with a specialty of Law from September 1996 to June 2000. Upon completing and passing all the required courses of the 4-year undergraduate program, she is granted graduation. In accordance with the academic degree act of the People’s Republic of China, the aforesaid student is awarded the Bachelor’s Degree in Law. xxx Chairman of Degree Appraising Committee of xx University June 30, 2000 Certificate No.: 103354003888 本科毕业证书翻译模板DIPLOMA This is to certify that Ms. Wang Lan, born on February 29, 1980, has studied in the Department of Foreign Languages,xxxUniversity with a specialty of English from September 1997 to June 2000. Upon completing and passing all the required
超详细中英文论文参考文献标准格式 1、参考文献和注释。按论文中所引用文献或注释编号的顺序列在论文正文之后，参考文献之前。图表或数据必须注明来源和出处。 （参考文献是期刊时，书写格式为： [编号]、作者、文章题目、期刊名（外文可缩写）、年份、卷号、期数、页码。参考文献是图书时，书写格式为： [编号]、作者、书名、出版单位、年份、版次、页码。） 2、附录。包括放在正文内过份冗长的公式推导，以备他人阅读方便所需的辅助性数学工具、重复性数据图表、论文使用的符号意义、单位缩写、程序全文及有关说明等。 参考文献（即引文出处）的类型以单字母方式标识，具体如下： [M]--专著,著作 [C]--论文集(一般指会议发表的论文续集，及一些专题论文集，如《***大学研究生学术论文集》[N]-- 报纸文章 [J]--期刊文章：发表在期刊上的论文，尽管有时我们看到的是从网上下载的（如知网），但它也是发表在期刊上的，你看到的电子期刊仅是其电子版 [D]--学位论文：不区分硕士还是博士论文 [R]--报告：一般在标题中会有"关于****的报告"字样 [S]-- 标准 [P]--专利 [A]--文章：很少用，主要是不属于以上类型的文章 [Z]--对于不属于上述的文献类型，可用字母"Z"标识，但这种情况非常少见 常用的电子文献及载体类型标识： [DB/OL] --联机网上数据(database online) [DB/MT] --磁带数据库(database on magnetic tape) [M/CD] --光盘图书(monograph on CDROM) [CP/DK] --磁盘软件(computer program on disk) [J/OL] --网上期刊(serial online) [EB/OL] --网上电子公告(electronic bulletin board online) 很显然，标识的就是该资源的英文缩写，/前面表示类型，/后面表示资源的载体，如OL表示在线资源 二、参考文献的格式及举例 1．期刊类 【格式】[序号]作者.篇名[J].刊名,出版年份,卷号(期号)起止页码. 【举例】 [1] 周融，任志国，杨尚雷，厉星星.对新形势下毕业设计管理工作的思考与实践[J].电气电子教学学报，2003(6):107-109. [2] 夏鲁惠.高等学校毕业设计(论文)教学情况调研报告[J].高等理科教育,2004(1):46-52. [3] Heider, E.R.& D.C.Oliver. The structure of color space in naming and memory of two languages [J]. Foreign Language Teaching and Research, 1999, (3): 62 67. 2．专著类
广东工业大学华立学院 本科毕业设计（论文） 外文参考文献译文及原文 系部经济学部 专业经济学 年级 2007级 班级名称 07经济学6班 学号 16020706001 学生姓名张瑜琴 指导教师陈锶 2011 年05月
目录 1挑战：小额贷款中的进入和商业银行的长期承诺 (1) 2什么商业银行带给小额贷款和什么把他们留在外 (2) 3 商业银行的四个模型进入小额贷款之内 (4) 3.1内在的单位 (4) 3.2财务子公司 (5) 3.3策略的同盟 (5) 3.4服务公司模型 (6) 4 合法的形式和操作的结构比较 (8) 5 服务的个案研究公司模型：厄瓜多尔和Haiti5 (9)
1 挑战：小额贷款中的进入和商业银行的长期承诺 商业银行已经是逐渐重要的运动员在拉丁美洲中的小额贷款服务的发展2到小额贷款市场是小额贷款的好消息客户因为银行能提供他们一完整类型的财务的服务，包括信用，储蓄和以费用为基础的服务。整体而言，它也对小额贷款重要，因为与他们广泛的身体、财务的和人类。如果商业银行变成重的运动员在小额贷款，他们能提供非常强烈的竞争到传统的小额贷款机构。资源，银行能廉宜地发射而且扩张小额贷款服务rela tively。如果商业广告银行在小额贷款中成为严重的运动员，他们能提出非常强烈的竞争给传统的小额贷款机构。然而，小额贷款社区里面有知觉哪一商业银行进入进入小额贷款将会是短命或浅的。举例来说，有知觉哪一商业银行首先可能不搬进小额贷款因为时候建立小额贷款操作到一个有利润的水平超过银行的标准投资时间地平线。或，在进入小额贷款，银行之后可能移动在－上面藉由增加贷款数量销售取利润最大值－或者更坏的事，退出如果他们是不满意与小额贷款的收益性的水平。这些知觉已经被特性加燃料商业银行的情形进入小额贷款和后来的出口之内。在最极端的，一些开业者已经甚至宣布，”降低尺度死！”而且抛弃了与主意合作的商业银行。 在最 signific 看得到的地方，蚂蚁利益商业银行可能带给小额贷款，国际的ACCION 发展发射而且扩张的和一些商业银行的关系小额贷款操作。在这些情形的大部分方面， ACCION 和它的合伙人正在使用方法，已知的当做服务公司模型，表演早答应当做一个能工作的方法克服真正的。 商业银行的障碍进入和穿越建立长命的小额贷款操作一个商业银行 这论文描述如何服务公司模型、住址商业银行中的主要议题进入进小额贷款，监定成功建立的因素动作井小额贷款服务公司，和礼物结果和小额贷款的课servic e 公司用最长的经验，在海地和审判官席 del 的 SOGEBANK│ SOGESOL 初期结果指出那这服务公司模型表现一重要的突破在促成商业银行进入和留在小额贷款。在厄瓜多尔的 Pichincha│ CREDIFE。初期结果指出服务公司模型在促成商业广告中表现一次重要的突破银行进入而且留在小额贷款。
中英文对照翻译 (文档含英文原文和中文翻译) Policies for Development of Iron and Steel Industry The iron and steel industry is an important basic industry of the national economy, a supporting industry for realizing the industrialization and an intensive industry in technologies, capital, resources and energy, and its development requires a comprehensive balancing of all kinds of external conditions. China is a big developing country with a comparatively big demand of iron and steel in the economic development for a long time to go. China's production capacity of iron and steel has ranked the first place in the world for many years. However, there is a large gap in terms of the technological level and material consumption of the iron and steel industry compared with the international advanced level, so the focus of development for the future shall be put on technical upgrading and structural adjustment. In order to enhance the whole technical level of the iron and steel industry, promote the structural adjustment, improve the industrial layout, develop a recycling economy, lower the consumption of materials and energy, pay attention to the environmental protection, raise the comprehensive competitive capacity of enterprises, realize the industrial upgrading, and develop the iron and steel industry into an industry with
关于毕业设计说明书（论文）英文文献及中文翻译撰写格式 为提高我校毕业生毕业设计说明书（毕业论文）的撰写质量，做到毕业设计说明书（毕业论文）在内容和格式上的统一和规范，特规定如下: 一、装订顺序 论文（设计说明书）英文文献及中文翻译内容一般应由3个部分组成，严格按以下顺序装订。 1、封面 2、中文翻译 3、英文文献（原文） 二、书写格式要求 1、毕业设计（论文）英文文献及中文翻译分毕业设计说明书英文文献及中文翻译和毕业论文英文文献及中文翻译两种，所有出现相关字样之处请根据具体情况选择“毕业设计说明书” 或“毕业论文”字样。 2、毕业设计说明书（毕业论文）英文文献及中文翻译中的中文翻译用Word 软件编辑，英文文献用原文，一律打印在A4幅面白纸上，单面打印。 3、毕业设计说明书（毕业论文）英文文献及中文翻译的上边距:30mm；下边距:25mm；左边距:3Omm；右边距:2Omm；行间距1.5倍行距。 4、中文翻译页眉的文字为“中北大学2019届毕业设计说明书” 或“中北大学××××届毕业论文”，用小四号黑体字，页眉线的上边距为25mm；页脚的下边距为18mm。 5、中文翻译正文用小四号宋体，每章的大标题用小三号黑体，加粗，留出上下间距为：段前0.5行，段后0.5行；二级标题用小四号黑体，加粗；其余小标题用小四号黑体，不加粗。 6、文中的图、表、附注、公式一律采用阿拉伯数字分章编号。如图1.2，表2.3，附注3.2或式4.3。 7、图表应认真设计和绘制,不得徒手勾画。表格与插图中的文字一律用5号宋体。
每一插图和表格应有明确简短的图表名，图名置于图之下，表名置于表之上，图表号与图表名之间空一格。插图和表格应安排在正文中第一次提及该图表的文字的下方。当插图或表格不能安排在该页时，应安排在该页的下一页。 图表居中放置，表尽量采用三线表。每个表应尽量放在一页内，如有困难，要加“续表X.X”字样，并有标题栏。 图、表中若有附注时，附注各项的序号一律用阿拉伯数字加圆括号顺序排，如:注①。附注写在图、表的下方。 文中公式的编号用圆括号括起写在右边行末顶格，其间不加虚线。 8、文中所用的物理量和单位及符号一律采用国家标准，可参见国家标准《量和单位》(GB3100~3102-93)。 9、文中章节编号可参照《中华人民共和国国家标准文献著录总则》。
中英文对照外文翻译 (文档含英文原文和中文翻译) Crystallization Behaviors of Linear and Long Chain Branched Polypropylene ABSTRACT: The nonisothermal crystallization kinetics of linear and long chain branched polypropylene (LCB PP) were investigated by differential scanning calorimetry (DSC) at various cooling rates. Several methods such as Avrami, Ozawa, and Jeziorny were applied to describe the crystallization process of linear PP and LCB PPs with different LCB level under nonisothermal conditions.The values of t1/2, Zc, and F(T) show that LCB has the role of heterogeneous nucleating agent and accelerates the crystallization process of PP. Moreover, the Kissinger method was used to evaluate the activation energy of linear PP and LCB PPs.The result shows that the activation energy of LCB PPs are higher than that of linear PP, indicating that the presence of LCB baffles the transfer of macromolecular segments from PP melt to the crystal growth surface. Furthermore, the crystal morphology of linear PP and LCB PPs was observed through polarized optical microscopy (POM), and fine spherulites were observed for LCB PPs. Key words: polypropylene; long chain branch; nonisothermal crystallization; kinetic INTRODUCTION Isotactic polypropylene (iPP) has many desirable and beneficial physical properties
英语专业文献翻译 题目: 基于交通服务感知质量的效用评价方法姓名: 丁贞钰 学院: 工学院 专业: 交通运输 班级: 101班 学号: 30210101 指导教师: 陈青春职称: 副教授 2013年11月25日 南京农业大学教务处制
基于交通服务感知质量的效用评价方法 Hideyuki Kita a Akira Kouchi b a Department of Civil Engineering, Graduate School of Engineering, University of Kobe, 1-1, Rokkodai-cho, Nada-ku, Kobe, 658-8501, Japan b Infrastructural Planning Department, Chodai Co. Ltd., 2-20-6, Shin-machi, Nishi-ku, Osaka, 550-0013, Japan 摘要：本研究旨在开发一个通过宏观交通状态数据评价微观驾驶环境的模型，并且展示一系列基于驾驶员视觉的交通服务质量估算方法的模型。该方法由三部分组成，第一部分通过宏观数据评价行驶速度和时间间隔分配，第二部分评价作为行驶速度和时间间隔联合概率的基点效用。第三部分通过利用经验公式的基点概率分布估计基段效用。通过一个研究案列论证所提出的方法。 关键词：驾驶员感知；交通服务质量；基础效用评价；估计方法；交通调查数据；相关函数 1 引言 交通服务质量直接关系到驾驶员的利益。为了提高交通服务质量，应采取必要措施提高驾驶员对道路规划和交通管理的满意度。采取适当的基于驾驶员感知的方法来评价路用性能是必要的。弄清驾驶员服务质量感知结构对区分驾驶员感知服务质量也是必要的。 从驾驶员感知的角度对服务质量的评价已经有了很大成就,研究人员对评价驾驶员感知结构的感知服务质量做了比以前更多的尝试，但是感知服务质量的层次结构依旧很少被人认识。基于驾驶员的感知结构的层次结构，包括基点服务质量、基段服务质量和基面服务质量。通过参考感知结构的服务质量，Kita(2000)提出了测量服务质量的方法的基本框架。这个框架的基本思想是服务质量的最小单位是微观驾驶环境，比如在每个路段驾驶员的视野范围内相对速度和空间时间间隔。驾驶员对于特定路段的服务质量感知是这些基点服务质量的集合。然而关于感知服务质量的重要因素—微观驾驶环境的数据却很难获得。另一方面，宏观交通状态变量，比如由微观交通状况变量集合的数据—速率，可以很容易的通过车辆检测器。在给定宏观交通状况下，捕捉发生在什么样的微观环境和到什么程度是必要的。但是，没有研究与以上观点相关，直到本文作者对他的认识。 本研究的目的是开发一个通过宏观交通状况变量评价微观驾驶环境的方法，并提出一系列对宏观交通状态变量的基点服务质量的测量和对根据驾驶感知结构和服务质量层次结构基点服务质量的基段服务质量的测量方法。通过使用上面的方法，获得有关驾驶员感知结构的宏观交通状况数据，评价基于驾驶员感知的基段服务质量。 本文组织如下。第2部分，概括评价服务质量领域的相关文献。第3部分，表述包括提出的方法论的一系列方法的概要和基本思想。第4部分，概述运用宏观交通状态变量估计微观驾驶环境的方法。第5部分，开发了一种联系基点感知服务质量和考虑认知倾向的基段感知服务质量的模型，并对概率分布之间的关系效用进行微观分析。第6部分，通过运用从车辆检测器上获得的实际交通状况数据检测本文所表述的理论模型的有效性。第7部分，结论。 2 文献综述 已经做过很多关于驾驶员感知的服务质量评价工作。但由于篇幅有限，只把文献大纲列出如下。更多信息可以从Kita and Kouchi(2010)中获得。有一些研究阐述了交通服务质量应该基于驾驶员的微观驾驶环境的感知评价交通服务质量(Morrall and Werner (1990), Ishibashi et al. (2006))。有一些研究试图找到一个可以展现与感知交通服务质
9个常用的国外英文论文文献数据库9个论文文献数据库，科研搬砖，阅读涨姿势，论文写作小帮手！先说说什么是数据库：学术科研中说的「数据库」和「文献数据库」，往往是一种网站的形式，这个网站的贮存了大量文献数据（比如论文）可以简单的理解为一个网络图书馆。 数据库中的论文往往都是耗费了大量的时间和精力整理出 来的，还有很多是需要购买版权才可以放在互联网上的，再加上维护这个网站本身就耗费颇多，因此这些数据库通常不是完全免费的，你可以在上面免费查找文献，浏览摘要等简介内容，但是如果你要下载文献，就要付钱。 大学因为科研和教学需要，常年要下载大量的论文材料，所以就会和数据库的经营者签订很多协议，例如包年，就是给一定量的钱，然后就可以无限制下载论文。也有按照下载的数量进行计费。那英语作为世界第一学术语言，有哪些数据库是值得大家分享的呢？1、Wiley InterScience(英文文献期刊)Wiley InterScience是John Wiely & Sons公司创建的动态在线内容服务，1997年开始在网上开通。通过InterScience，Wiley 学术期刊集成全文数据库（Academic Search Premier，简称ASP）：包括有关生物科学、工商经济、资讯科技、通讯传播、工程、教育、艺术、文学、医药学等领域的七千多种期刊，
其中近四千种全文刊。 学术研究图书馆（Academic Research Library，简称ARL）综合参考及人文社会科学期刊论文数据库，涉及社会科学、人文科学、商业与经济、教育、历史、传播学、法律、军事、文化、科学、医学、艺术、心理学、宗教与神学、社会学等学科，收录2，300多种期刊和报纸，其中全文刊占三分之二，有图像。可检索1971年来的文摘和1986年来的全文。商业信息数据库（ABI/INFORM）ABI即为Abstracts of Business Information的缩写，世界着名商业及经济管理期刊论文数据库，收录有关财会、银行、商业、计算机、经济、能源、工程、环境、金融、国际贸易、保险、法律、管理、市场、税收、电信等主题的1，500多种商业期刊，涉及这些行业的市场、企业文化、企业案例分析、公司新闻和分析、国际贸易与投资、经济状况和预测等方面，其中全文刊超过50%，其余为文摘，有图像。 医学电子期刊全文数据库（ProQuest Medical Library）该数据库收录有220种全文期刊，文献全文以PDF格式或文本加图像格式存储；收录范围包括所有保健专业的期刊，有护理学、儿科学、神经学、药理学、心脏病学、物理治疗及其它方面。 6. BlackwellBlackwell出版公司是世界上最大的期刊出版商之一(总部设在英国伦敦的牛津)，以出版国际性期刊为主，
翻译练习一（英译汉）小组讨论情况记录 小组成员：赵一，钱二，孙三，李四 本次讨论记录、执笔人：赵一 1.本次翻译文本的目标读者是？ 2.本次翻译任务需要达成的目的是？ 3.请用注释的形式写出“翻译根据”。翻译根据包括（但不限于）根据翻译目的 对翻译方法（策略）的选择；术语的出处或论证过程；译文选词、造句、结构、篇章等方面的考虑； 原文：在国内众多的历史课本或辅导爱国读本中，讲到北宋的社会经济，往往说这时期出现了中国第一个商标。这枚传说中的白兔商标现存于中国历史博物馆，中间一个白兔图，寓“玉兔捣药”之意. 译文：In various Chinese history textbooks and patriotic readings[i], one thing is always covered in the economic development[ii] of the Northern Song Dynasty—the emergence[iii] of China’s first trademark, which is now kept in the National Museum of Chinese History[iv]. This legendary trademark was designed with a white rabbit image in the middle, implying the message of the Jade Rabbit pounding medicine[v] [i]辅导爱国读本 第一步，理解中文。 所谓“辅导爱国读本”一般指供学生课下阅读的旨在培养爱国情操的材料(当然也可以面向社会读者)，内容可以涵盖从古至今国家经济政治文化等各方面情况：讲成就可以培养人们的民族自尊心、自信心、自豪感等等；也可以讲失败、讲教训，激励人们奋发图强，建设祖国。…这些在中国都属于“爱国主义教育”的内容。文中要讲的是北宋出现了中国历史上第一枚商标，这是经济发展的标志之一，算是“成就”，同时此商标设计上又体现了浓郁的中国传统文化特色（玉兔捣药），因此自然会被写入爱国读本让大家了解。 第二步，理解基础上做出一个译文。
( 合同范本 ) 甲方： 乙方： 日期：年月日 精品合同 / Word文档 / 文字可改 外文翻译合同(合同示范文本) The contract concluded after the parties reached a consensus through equal consultations stipulates the mutual obligations and the rights they should enjoy.
外文翻译合同(合同示范文本) 甲方(聘用方)：____________________________________________ 联系地址：__________________________________________________ 联系电话：__________________________________________________ 传真：______________________________________________________ 邮编：______________________________________________________ 乙方(受聘方)：____________________________________________ 联系地址：
__________________________________________________ 联系电话：__________________________________________________ 鉴于甲方拍摄的_____集电视连续剧《》（暂定名，最终定名以通过审核的完成片片名___________为准，改变剧名和集数不影响本合同的效力及履行，以下简称该剧）外文翻译事宜，拟聘请乙方担任该剧外文翻译等相关后期工作，经甲、乙双方充分协商，达成以下协议，以兹共同信守。 第一条聘用期限 本合同有效期限自合同签订之日起至甲方交付乙方的全部工作完成后为有效期。因不可抗力原因延期拍摄时，甲乙双方协商本合约可顺延。 第二条乙方的工作 乙方负责如下事项。 1．除日文之外其它各外文语种的全部翻译工作（外文配音台词本的制作、外文翻译中文并校对、配合后期配音工作的要求、配合
中英文对照资料外文翻译文献 平设计任何时期平面设计可以参照一些艺术和专业学科侧重于视觉传达和介绍。采用多种方式相结合，创造和符号，图像和语句创建一个代表性的想法和信息。平面设计师可以使用印刷，视觉艺术和排版技术产生的最终结果。平面设计常常提到的进程，其中沟通是创造和产品设计。共同使用的平面设计包括杂志，广告，产品包装和网页设计。例如，可能包括产品包装的标志或其他艺术作品，举办文字和纯粹的设计元素，如形状和颜色统一件。组成的一个最重要的特点，尤其是平面设计在使用前现有材料或不同的元素。平面设计涵盖了人类历史上诸多领域，在此漫长的历史和在相对最近爆炸视觉传达中的第20和21世纪，人们有时是模糊的区别和重叠的广告艺术，平面设计和美术。毕竟，他们有着许多相同的内容，理论，原则，做法和语言，有时同样的客人或客户。广告艺术的最终目标是出售的商品和服务。在平面设计，“其实质是使以信息，形成以思想，言论和感觉的经验”。
在唐朝（618-906 ）之间的第4和第7世纪的木块被切断打印纺织品和后重现佛典。阿藏印在868是已知最早的印刷书籍。在19世纪后期欧洲，尤其是在英国，平面设计开始以独立的运动从美术中分离出来。蒙德里安称为父亲的图形设计。他是一个很好的艺术家，但是他在现代广告中利用现代电网系统在广告、印刷和网络布局网格。于1849年，在大不列颠亨利科尔成为的主要力量之一在设计教育界，该国政府通告设计在杂志设计和制造的重要性。他组织了大型的展览作为庆祝现代工业技术和维多利亚式的设计。从1892年至1896年威廉?莫里斯凯尔姆斯科特出版社出版的书籍的一些最重要的平面设计产品和工艺美术运动，并提出了一个非常赚钱的商机就是出版伟大文本论的图书并以高价出售给富人。莫里斯证明了市场的存在使平面设计在他们自己拥有的权利，并帮助开拓者从生产和美术分离设计。这历史相对论是，然而，重要的，因为它为第一次重大的反应对于十九世纪的陈旧的平面设计。莫里斯的工作，以及与其他私营新闻运动，直接影响新艺术风格和间接负责20世纪初非专业性平面设计的事态发展。谁创造了最初的“平面设计”似乎存在争议。这被归因于英国的设计师和大学教授Richard Guyatt，但另一消息来源于20世纪初美国图书设计师William Addison Dwiggins。伦敦地铁的标志设计是爱德华约翰斯顿于1916年设计的一个经典的现代而且使用了系统字体设计。在20世纪20年代，苏联的建构主义应用于“智能生产”在不同领域的生产。个性化的运动艺术在2俄罗斯大革命是没有价值的，从而走向以创造物体的功利为目的。他们设计的建筑、剧院集、海报、面料、服装、家具、徽标、菜单等。J an Tschichold 在他的1928年书中编纂了新的现代印刷原则，他后来否认他在这本书的法西斯主义哲学主张，但它仍然是非常有影响力。Tschichold ，包豪斯印刷专家如赫伯特拜耳和拉斯洛莫霍伊一纳吉，和El Lissitzky 是平面设计之父都被我们今天所知。他们首创的生产技术和文体设备，主要用于整个二十世纪。随后的几年看到平面设计在现代风格获得广泛的接受和应用。第二次世界大战结束后，美国经济的建立更需要平面设计，主要是广告和包装等。移居国外的德国包豪斯设计学院于1937年到芝加哥带来了“大规模生产”极简到美国;引发野火的“现代”
毕业论文外文文献翻译 院 年级专业： 2009 级XXXXXXXXXXX 姓 名：学 号：附 件： 备注：（注意：备注页这一整页的内容都不需要打印，看懂了即可）
1.从所引用的与毕业设计（论文）内容相近的外文文献中选择一篇或一部分进行翻译（不少于3000实词）； 2.外文文献翻译的装订分两部分，第一部分为外文文献；第二部分为该外文文献的中文翻译，两部分之间用分页符隔开。也就是说，第一外文文献部分结束后，使用分页符，另起一页开始翻译。 3.格式方面，外文文献的格式，除了字体统一使用Times new roman 之外，其他所有都跟中文论文的格式一样。中文翻译的格式，跟中文论文的格式一样。 （注意：备注页这一整页的内容都不需要打印，看懂了即可,定稿后,请删除本页.） 范文如下：注意,下面内容每一部份均已用分页符分开了,如果用本模板,请将每一模块单独删除,直接套用到每一模板里面,不要将全部内容一次性删除. 【Abstract】This paper has a systematic analysis on outside Marco-environment of herbal tea beverage industry and major competitors of brands inside the herbal tea market. Based on
the theoretic framework, this paper takes WONG LO KAT and JIA DUO BAO herbal tea as an example, and researches the strategy on brand positioning and relevant marketing mix of it. Through analysis on the prevention sense of WONG LO KAT herbal tea, it was positioned the beverage that can prevent excessive internal heat in body, a new category divided from the beverage market. the process of brand positioning of it in Consumers brain was finished. Based on this positioning strategy, WONG LO KAT reasonably organized and arranged its product strategy, price strategy, distribution strategy and promotion strategy, which not only served for and further consolidated the position of preventing excessive internal heat in body, but also elevated the value of brand. The JDB and WONG LO KAT market competition brings us enlightenment. Reference the successful experience from the JDB and lessons from the failure of the WONG LO KAT.，Times New Roman. 【Key Words】Brand positioning; Marketing mix; Positioning Strategy; enlightenment, lessons；ABC （本页为英文文献摘要，关键词两项一起单独一页，字体为：Times New Roman，小四号，1.5倍行距）
中英文对照外文翻译 Database Management Systems A database (sometimes spelled data base) is also called an electronic database , referring to any collection of data, or information, that is specially organized for rapid search and retrieval by a computer. Databases are structured to facilitate the storage, retrieval , modification, and deletion of data in conjunction with various data-processing operations .Databases can be stored on magnetic disk or tape, optical disk, or some other secondary storage device. A database consists of a file or a set of files. The information in these files may be broken down into records, each of which consists of one or more fields. Fields are the basic units of data storage , and each field typically contains information pertaining to one aspect or attribute of the entity described by the database . Using keywords and various sorting commands, users can rapidly search , rearrange, group, and select the fields in many records to retrieve or create reports on particular aggregate of data. Complex data relationships and linkages may be found in all but the simplest databases .The system software package that handles the difficult tasks associated with creating ,accessing, and maintaining database records is called a database management system(DBMS).The programs in a DBMS package establish an interface between the database itself and the users of the database.. (These users may be applications programmers, managers and others with information needs, and various OS programs.) A DBMS can organize, process, and present selected data elements form the database. This capability enables decision makers to search, probe, and query database contents in order to extract answers to nonrecurring and unplanned questions that aren’t available in regular reports. These questions might initially be vague and/or poorly defined ,but people can “browse” through the database until they have the needed information. In short, the DBMS will “manage” the stored data items and assemble the needed items from the common database in response to the queries of those who aren’t programmers. A database management system (DBMS) is composed of three major parts:(1)a storage subsystem
1.Sales Agreement The agreement, (is) made in Beijing this eighth day of August 1993 by ABC Trading Co., Ltd., a Chinese Corporation having its registered office at Beijing, the People’ Repubic of China (hereinafter called “Seller”) and International Tradi ng Co., Ltd., a New York Corporation having its registered office at New York, N.Y., U.S.A. (hereinafter called “Buyer”). 2.WITNESSETH WHEREAS, Seller is engaged in dealing of (product) and desires to sell (product)to Buyer, and WHEREAS, Buyer desires to purchase(product) from Sellers, Now, THEREFORE, it is agreed as follows: 3.Export Contract This Contract is entered into this 5th day of August 1993 between ABC and Trading Co., Ltd. (hereinafter called “Seller”) who agrees to sell, and XYZ Trading Co., Ltd. (hereinafter called “Buyer”) who agrees to buy the following goods on the following terms and condition. 4.Non-Governmental Trading Agreement No. ＿＿This Agreement was made on the＿day of＿19＿, BETWEEN ＿ (hereinafter referred to as the Seller) as the one Side and ＿ (hereinafter referred to as the Buyer) as the one other Side. WHEREAS, the Seller has agreed to sell and the buyer has agreed to buy ＿ (hereinafter referred to as the Goods ) the quantity, specification, and price of which are provided in Schedule A. IT IS HEREBY AGREED AS FOLLOWS: 5.Contract For Joint-Operation Enterprise ＿＿ COMPANY LTD., a company duly organized under the Law of ＿＿ and having its registered office at (hereinafter called “Party A”) AND ＿＿ COMPANY LTD., a company duly organized under the Law of ＿＿ and having its registered office at (hereinafter called “Party B”) Party A and Party B (hereinafter referred to as the “Parties”) agree to jointly form a Co-operation Venture Company (hereinafter referred to as the “CVC”) in accordance with “the Laws of the People’s Republic of China on Joint Ventures Using Chinese and Foreign Investment” and the “Regulations for the Implementation of the Laws of the People’s Republic of China on Joint Ventures Using Chinese and Foreign Investment” and other applicable laws and regulations. 6.MODEL CONTRACT Contract No. Date: Seller: Signed at: Address: Cable Address: Buyer: Address: Cable Address: The Seller and the Buyer have agreed to conclude the following transactions according to the terms and conditions stipulated below: https://www.doczj.com/doc/194900113.html, of Commodity: 2.Specifications: 3.Quantity: 4.Unit Price: 5.Total Price: U.S.$: 6.Packing: 7.Time of Shipment: days after receipt of L/C. 8.Loading Port & Destination Port: From via to . 9.Insurance: