法国营业税改增值税研究外文文献翻译2014年译文4500字

企业增值税纳税筹划外文文献翻译最新This article discusses the importance of value-added tax (VAT) XXX is a tax on the value added to a product or service at each stage of n and n。

ns pliance.The first step in XXX includes identifying the VAT rates。

ns。

XXX。

It is also XXX.Once the VAT rules are understood。

ns XXX and report VAT。

as well as training XXX.XXX。

This can include taking advantage of VAT ns and ced rates。

as well as optimizing the timing of VAT payments and refunds.Overall。

XXX their financial performance。

It requires a thorough understanding of the VAT rules and ns。

as well as a XXX.译文本文讨论了对于公司而言，增值税规划的重要性。

增值税是对于每个生产和分销阶段所增加的产品或服务价值的税收。

公司可以通过增值税规划来最小化其税务责任，并避免违规行为的罚款。

增值税规划的第一步是了解公司运营所在国家的增值税规则和法规。

这包括确定增值税率、免税和门槛。

同样重要的是确定增值税注册要求和截止日期。

一旦了解了增值税规则，公司可以制定增值税合规策略。

这包括实施系统和程序来准确计算和报告增值税，以及培训员工以确保合规性。

增值税规划还涉及识别增值税节省的机会。

这可以包括利用增值税免税和减税，以及优化增值税支付和退款的时机。

中英文对照外文翻译文献(文档含英文原文和中文翻译)译文：税收筹划税收筹划涉及的设想和实施各种策略的目的是尽量减少对一定时期内支付的税款。

对于一个企业，尽量减少税务负担可以提供更多的钱费用于支付费用和用于投资。

通过这种方式，税收筹划工作可以筹集更多资金来源。

根据小企业的企业家杂志顾问，两个基本规则适用于税务规划。

首先，小企业不应该承担的额外开支只获得税收减免。

在纳税年度结束时购买必要的设备可以成为有价值纳税筹划方法，使不必要的采购不建议。

第二，小企业要始终企图尽可能推迟纳税。

推迟纳税使该公司能够利用这些钱免息，有时甚至是赚取利息税，直到下一次到期。

专家建议企业家和小企业主在每一个纳税年度的年中进行正式的税收筹划会议。

这会给他们制定纳税计划提供足够的时间。

这种意识对于小企业家说来很重要，因为这可以节约税收支出。

即使企业中有专业会计人员，中小企业主也应该细心关注税务筹划工作，不错过能够节税的每一个机会。

“不论是你否任用一个企业外部人员来帮助你进行节税工作，你都应该了解税法的基本规定”艾伯特说，“就像你不会将自己的钱交给别人管理一样，你也不应盲目让别人去完成管理你的纳税的责任”。

弗雷德里克在他的书中写到：“税收知识拥有强大的盈利的可能性。

知道税法规定可以在竞争中给你提供更好的底线。

”一般领域的纳税筹划有几个一般税收筹划方法,适用于各种小型企业。

包括选择会计方法和存货计价方法，采购设备的支付时间，选择有利有纳税的投资方案。

这些一般领域税务规划策略如下所述会计处理方法。

有两个会计方法用于记录：收付实现制和权责发生制。

选择不同的记录方法会对企业的纳税筹划有不同的影响。

使用收付实现制记录会计事项时，收入被记录是在收到现金时而不是在业务发生时。

费用的记录也是在支付时而不是在发生时。

在这种会计方法,就可能延缓其应纳税所得额的付款方式,一般是用拖延当年没有收到的收入和支付以后返销的费用的方法。

收付实现制的记录比权责发生制简单，它可以提供一个精确的现金流，而且收入不会在现金收到以前被记录。

文献出处：Evans C, Hansford A, Hasseldine J, et al. The Study of Business tax into the V AT：The empirical analysis of France [J] Journal of Tax Research, 2014, 12(2): 453-482.（声明：本译文归百度文库所有，其他网站不得转载，完整译文请到百度文库。

）原文The Study of Business tax into the V AT：The empirical analysis of FranceEvans, Hansford, HasseldineAbstract：In the current tax structure in France, Value-Added Tax (V AT) and sales tax are two most important turnover taxes. V AT covers almost the secondary industry except the construction. And in most sectors of the tertiary industry, sales tax is levied. But with the development of market economy, such tax institution is showing its irrationality. In order to further solve the double taxation issues in goods and services tax, perfect the tax system and support the development of modern service industry, France will gradually change the current sales tax to V AT in accordance with the establishment of the modern type of V AT mode. The reform has far -reaching impact on promoting the development of the tertiary industry, especially the modern service industry, promoting economic restructuring and improving the comprehensive national strength, promoting the healthy and harmonious development of the national economy, and the establishment and perfection of fiscal and taxation systems conducive to scientific development.Key words：V AT, fiscal and taxation systems reform, system of taxThe tax system as one of the national macroeconomic regulation and control tools, each significant change must obey and serve the macroeconomic regulation and control goal request, to adapt themselves to the political, economic and social situation, has its profound historical and realistic background.With the passage of time, the social progress and economic development, the early stage of the implementationof the tax system and reality of economic and social contradictions accumulate gradually, to temporize change inevitably require institutional change and structural optimization, is in line with the development trend of pragmatic.V AT is to adapt to the height of the development of commodity economy arises at the historic moment, France has been committed to reform and improve the system of value added tax. Since January 1, 2009, France in all areas, all industries comprehensively implement V AT reform.V AT, refers to the transition from production V AT to consumer V AT.The purpose of reform is to expand domestic demand, reduce the tax burden of business investment in equipment, promote enterprise technology progress, industrial structure adjustment and transformation of the mode of economic growth.This reform is the value-added tax system was introduced in 1994 France since the wide range of aspects, affect one of the biggest change, making French V AT system a step closer to international norms.According to the spirit of the state council executive meeting, the main content of the V AT reform includes the following several aspects: since January 1, 2009, all across the country, general V AT taxpayers for new purchase equipment contained in the input tax deduction can be calculated;Purchase of cars, motorcycles and yacht services consumption tax shall not be deductible income taxes;Cancel the import equipment value-added tax exemption policy and V AT rebate policy purchasing home-made equipment for enterprises with foreign investment;Small-scale taxpayers levy rates decreased to 3%;The restoration of minerals V AT rate from 13% to 17%.V AT reform, allowing companies to offset the purchase equipment of value added tax, which is both a major tax cuts, is also an important part of the active fiscal policy.Most countries in the world is a consumption-based value-added tax, the implementation of consumer V AT in France, the unification of the help and the international practice of value added tax, is conducive to further attract foreign capital inflows, so as to promote the continuous development of domestic enterprises economic scale, enhance the capacity of domestic enterprises in the international market competition.At the same time, the disadvantages of consumer V AT to eliminate double taxation, realized export rebate thoroughly, promote the developmentof export trade.The generation of value added tax is inseparable with tax.Along with the increasing socialization of industrial production, the production increase circulation, sales made in the production chain backend cumulative production operators bear the tax burden.Early in the 20th century, the business tax increasingly exposed the shortcomings, hindered the capitalist commodity production and circulation.After the "war", Wilhelm von Siemens of Germany has proposed to "a sophisticated sales tax" to replace the business tax, this is the germ of an idea of value added tax.After the second world war, the French first sounded the horn of tax reform.In 1948 the French government to allow manufacture goods after deducting the intermediate inputs to a tax on finished goods value.In morris, 1954, with the help of law to the French government to deduct further expanded to fixed assets, taxes paid will produce tax reform known as value-added tax, marks the formal V AT was born.Soon, the French V AT from industry to agriculture, commerce, transportation, service industry, the first in the world to establish a set of the system of consumption-based value-added tax system.Value-added tax in France pioneered the use of has obtained the good effect, make value-added tax system is able to spread throughout the world, its also to enrich and perfect in the transmission.From the point of the development of foreign value-added tax system, the overall trend is from the production to consumption, converge to simplify the tax rates and collection and management mode, the allocation of tax adjustment is sufficient, industry tax equalization.German formally on January 1, 1968 implementation of value-added tax, to replace the years of practice has been extended to the retail link tax "cascade" sales tax.After nearly 40 years of continuous improvement and perfection, the value-added tax system in Germany are becoming reasonable, levy management also more specification and accumulated experience.At present, the German V AT is second to the personal income tax, duty.Germany full type value added tax, sales and service provided for V AT taxpayers engaged in commodity business owners and no unit or individual from import activities, collection scope includes the self supply of labor and private use, in addition to the land of other real estate rental business, agentsengaged in labor and parts of the financial activities, lease contract, construction activities, transportation, etc.In the V AT rate in Germany three tax system: standard rate (ordinary tax rate), reduce the tax rate (special tax) and investigation, standard rate applicable to the general trade and imports of goods;Reduce the tax rate applicable to domestic animals, fish, meat, milk, tea, fruits, plants, grains, tap water, such as cultural articles 46 species of special items;Investigation is suitable for commodity exports.Asean countries the introduction of value added tax is a successful example of Indonesia.Indonesia for the indirect tax reforms focused on the sales tax, and with the V AT scheme (including V AT and luxury consumption tax) to replace the sales tax, value added tax unification set at 10%, in the final stage of consumption V AT, in addition to the individual situation, domestic consumption goods almost no duty-free and low tax rates.In stages since 2004, Indonesia a value-added tax on all goods, luxury goods consumption tax and import duties of value-added tax reform, not only greatly increase the government's financial revenue, but also enhance the fairness of the tax system, improve the efficiency of tax neutral effect is strengthened, the domestic original double taxation problem also eases, and weaken the influence of value-added tax on prices, to a certain extent to ensure the interests of poor, V AT reform has achieved good results.To sum up, the value added tax of countries mostly take consumption-based value-added tax system, tax range, from the sales of agricultural products, industrial manufacturing, through to the wholesale, retail and services.In the management of country pay attention to the application of computer and network, technically guarantees the efficiency of the value-added tax levy and the taxpayers' supervision and management.After V AT, France is the implementation of consumer V AT is only a theory of the V AT type pared to foreign tax practice, France on the implementation of consumer V AT in the scope of tax, tax rate, tax management shortcomings, need to further deepen the reform.This level of the reform, will have a significant impact on the turnover tax system.French scope of V AT general provisions is to sell goodsprocessing, repairs and replacement services, as well as the behavior of the imported goods to impose value added tax.Thus it can be seen that its only the processing, repairs and replacement services levy no construction, post and telecommunications, culture and other labor service into its scope of sports industry.Look from the tax principle, value added tax should cover all the goods and services;From the mature experience of countries all over the world and the real practice, some countries in value added tax is imposed will into its scope of service industry, and other countries is gradually expanding to services.Growing with the development of economy, the French services strength, scope of coverage is not complete value-added tax levy will be conducive to the development of service industry.French existing in narrow scope of value-added tax levy, lead to V AT deduction chain "break", bring a series of problems.(2) the tax deduction, deduction scope is not complete, the existing V AT deduction vouchers non-standard France just in France at present selling goods or providing taxable services as a tax on imported goods, labor service industry is still a traditional business tax.The division of labor is the most prominent contradictions mixed sales and engaged in tax to define problems, complicate the tax collection and administration, as a direct result of the sales of goods of value added tax and business tax taxable services buckle chain interruption, affected the play of the role of value-added tax, not conducive to fair competition.The intangible asset deduction.Intangible assets is of great significance for high-tech enterprises.If not be deductible, not only cannot completely eliminate double taxation issues, and hindering the development of high-tech industries, to a certain extent.If credit, how to touch buckle?If the intangible asset change paid V AT, will directly affect the local fiscal revenue.At the same time, the intangible assets valuation is also very complex.If according to the current accounting system, at the purchase price included in the cost of intangible assets purchased, homemade intangible asset with homemade cost valuation, homemade cost is higher than the cost of outsourcing, it weakens the enterprise independent innovation motivation.tax deduction.V AT has many problems in the tax deduction at present: one is the tax deduction of time is not reasonable.Industrial enterprise purchasing goodswarehouse after deduction, business enterprise purchase goods payment deduction, general V AT payers taxable services after payment deduction.This is not reasonable in theory, tax authority to operate in practice.Second, the deduction vouchers.In addition to deduct 13% of the purchase price from the purchase tax-free agricultural products, deduct tax rates low, restricted the development of agricultural enterprises and agricultural product processing industry.The acquisition of waste materials by 10%, the freight invoice according to the 7% deduction, easily lead to falsely making out special invoice, such as virtual taxes tax problems.Three is withholding tax is not completely, while allowing companies to buy new equipment contains the input tax deducted from output tax, but real estate projects under construction are not allowed to offset the input tax, consumption tax taxpayers own yacht, cars and motorcycles also can not offset the input tax.France after the "transformation" of current value-added tax system further perfect suggestion V AT because of its unique advantages and widely used in the world.France have been trying to reform and improve the system of value-added tax, in order to further solve the problem of double taxation in goods and services tax system, perfect the tax system, support the development of modern service industry has gradually impose business tax industry to impose value added tax.This opened up a new round of tax reform of V AT in France.Expand the scope of value-added tax levy, V AT "chain" to keep complete 1. From the perspective of tax system integrity, value added tax and business tax in parallel, destroyed the deduction of V AT chain, value added tax neutral effect.Value-added tax has the advantage that the "neutral", that is, at the same time of raising government revenue is not "the distinction between" influence on economic subject, thus objectively beneficial to guide and encourage enterprises to become bigger and stronger in the fair competition, but to give full play to the neutral effect of V AT, the premise is V AT tax base should be as wide as possible, one of the best contains all of the goods and services.In a narrow scope of V AT tax in the current tax system, leading to economic operation of the V AT deduction chain is interrupted, neutral effect will sell at a discount greatly.Expand the scope of value-added tax levy,a to promote sustainable, rapid and healthy development of national economy;Second, we must to strengthen tax administration, increasing the tax revenue;Third, we need to help tax simplification, to resolve the contradictions.In the scope of the current business tax collection, tax sources around half of post and telecommunication, finance, insurance, culture, sports, entertainment and services, closely associated with direct consumption of the hotel, food, most of the other services still can continue to impose business tax, need not change paid V AT.As companies outsourcing service including the business tax, for example, can't get deduction, the enterprise will be more willing to provide the required services rather than outsourcing services, service production internalization, unfavorable to the services specialization subdivided and the development of service outsourcing.At the same time, exports for investigation is a common international practice, but as a result of the French services for business tax, lost on the export tax rebates, export service pared with other countries for services to impose value added tax, the French service exports will be at a disadvantage in the international competition.3. From the perspective of tax collection and administration, two sets of tax system caused some difficulties in the tax collection and administration practice in parallel.Along with the diversification and the new economic forms appear constantly, tax collection and administration is faced with new challenges.For example, in the modern market economy, tie-in sales behavior more and more goods and services, in the form of more and more complex, more accurate division of their goods and services proportion is becoming more and more difficult, which poses challenges to the division of the law standard.Such as again, with the development of information technology, some traditional commodity has been as a service, the difference between goods and services increasingly fuzzy, difficult to clearly defined, both are applicable V AT or sales tax problems will arise.For the construction of value-added tax levy can steadily push forward on the basis of the pilot, is the key to real estate value-added tax levy, though France is now a basic implementation of consumer V AT transformation, but for fixed assets in real estate, because in the non-vat taxable items, and no input tax deduction, which harm the nature of consumer V AT.Though, it is suggested that the real estate is divided intoresidential and commercial, and residential housing for tax exemption treatment, but it will increase the difficulty of the tax administration, after all, mutual conversion between the two is easy.Therefore, most countries in the world can be used for real estate sales tax, and mainly in the tax structure within the framework of adjusted by adjusting the property tax on real estate.At the same time, international experience shows that the vast majority of countries V AT, is the V AT for goods and services together.Under the new situation, the scope of V AT tax will be expanded to all the goods and services, to replace the business tax, value-added tax in accordance with international practice, is the inevitable choice of deepening the reform of French tax.This reform issues in general satisfy relevant enterprises double taxation and reduce tax reform, will promote a large number of market main body up potential, promote their business operation and development of the specialized segmentation, improve service levels, which is helpful to boost consumption and improve the livelihood of the people, enhance the people, and is beneficial to expand domestic demand, promote industrial upgrading, speed up the transformation of the mode of production.译文营业税改增值税研究：法国的实证分析作者：埃文斯；斯福德；哈撒（声明：本译文归百度文库所有，其他网站不得转载，完整译文请到百度文库。

文献出处：Norrman A, Henkow O.. The influence of business tax V AT to the international logistics enterprises [J]. Logistics Technology, 2014, 23: 62-71原文The influence of business tax V AT to the international logistics enterprisesNorrman, HenkowBased on the background of the policy "camp to gain" the interpretation of policy and the related solution as a starting point, combined with the practical examples of the tax system reform to the impact of the international logistics and related enterprises.Value added tax and business tax is South Korea two of the most important in the current turnover tax categories of taxes.Taxation scope of V AT in South Korea domestic sales, import goods and providing processing, repairs and replacement services, mainly play a role in the field of industrial production and circulation of commodities;While the scope of the business tax includes other services, transfer of intangible asset and sale of real estate, covers most of the tertiary industry to provide labor services.In short, V AT tax mainly for goods and most services is applicable sales tax, the two parallel in the scope of our tax levy, cross each other.As one of the major tax turnover tax on turnover in full as plan tax basis, according to industry setting different tax rates, calculation is simple, and convenient for collection, it in the balance of the sustainable development of local economy has played a pivotal role.But through long-term practice, the business tax gradually showing its limitations, mainly embodied in the following aspects:Sales tax is a tax on turnover in full, will inevitably produce double taxation. V AT tax only appreciation of this link, especially after the V AT to consumer V AT general taxpayer purchased fixed assets contained can be used as the input V AT tax deduction, thus leading to relatively V AT taxpayer, tax taxpayers tax burden is higher.For companies to buy services or services, as a result of outsourcing servicesincluding business tax cannot get deduction, lead to enterprise more willing to provide the required services rather than outsourcing services, service production internalization, not conducive to the professional division of labor and service outsourcing development of service industry.Based on the background of the policy "camp to gain" the interpretation of policy and the related solution as a starting point, combined with the practical examples of the tax system reform to the impact of the international logistics and related enterprises.Sales tax is a tax on turnover in full, will inevitably produce double taxation.V AT tax only appreciation of this link, especially after the V AT to consumer V AT general taxpayer purchased fixed assets contained can be used as the input V AT tax deduction, thus leading to relatively V AT taxpayer, tax taxpayers tax burden is higher.For companies to buy services or services, as a result of outsourcing services including business tax cannot get deduction, lead to enterprise more willing to provide the required services rather than outsourcing services, service production internalization, not conducive to the professional division of labor and service outsourcing development of service industry.In exports for investigation is the international practice, because South Korea services for business tax, when exports to drawback, lead to tax export service, finally influence of South Korea's service industry in the international market competitiveness.From all over the world can be seen in the history of the development of the business tax, it is the business tax repetition of this disease, resulted in a V AT, and lead.Advantages of value added tax is mainly in the following aspects: don't double taxation, have the feature of tax neutral;Link tax, each link tax deduction, final consumer is all taxes; consideringConvenient for export tax rebates, be helpful for their goods and services fair to participate in international competition;Restrict each other on tax collection and administration, cross audit, avoiding tax evasion.The service lives of taxable sales of more than standard prescribed by the ministry of finance and the total (5 million) of taxpayers for average taxpayer, taxpayer for small-scale taxpayers not in excess of the prescribed standards.Withsound accounting who can provide accurate taxation information small-scale enterprises can also apply for average taxpayer qualification.Pilot policy also specifies the original road, inland waterway cargo transportation since the taxpayer shall be identified in principle of make out an invoice for the general taxpayer.South Korea in 1994, the turnover tax system reform, according to the international common practice to establish the standardization of the production V AT, with value-added tax as the core to establish a new pattern of the turnover tax: a comprehensive value-added tax in the field of the flow of goods production, on the basis of the select few consumer goods cross to impose consumption tax, and for most services trade to impose business tax.At the end of 2008, to ease the impact of the international financial crisis, the central identified the "structural tax cuts" advocate tone, reflected in terms of turnover tax, mainly will be changed from production V AT to consumer V AT tax.Consumption type allows the enterprise cost of purchased fixed assets value contained in the value-added tax is deducted from all.This transition effectively promote the industrial structure adjustment and technology upgrade, improve the domestic products in the international market competitiveness.After the completion of the V AT, the V AT expansion circumference in the sights of south Korean tax reform.The current tax system apply to the practice of different tax system, goods and services between the goods and services in the unification of the tax on property, destroyed the deduction of V AT chain, in South Korea have certain obstacles on the development of modern service industry, is not conducive to further transformation and upgrading of economic structure.To give full play to the advantages of V AT tax burden fair, its basic condition is as far as possible the "full coverage, the whole chain, full deduction".So, it is imperative to change business tax V AT.Business tax to the influence of value added tax it away to the enterprise at present, Beijing camp change increases the pilot program has won the approval of the state council, formal implementation is expected to begin in the near future.The company's main business service for international freight forwarders, belongs to the scope of auxiliary "logistics", so as to pay V AT, as general V AT taxpayers.Apply to thetax rate of 5%, and the difference between tax;After the change of value added tax for 6% of the value-added tax, offset the input tax.Types of taxes, tax rate and tax changes in the way of the development of the enterprise has a long-term impact.Pilot policies also change during the pilot V AT tax belonging to business tax, the continuation of the business tax preferential transitional policy made detailed provisions.Business tax after the change of value added tax, as a result of value added tax is a tax excluded in price, revenue from the customer can't all as enterprise's revenue, and the need to isolate the income part as the output V AT tax, namely: the business income/(1 + 6%) = tax income.Certain cases, this means that the income items change business tax V AT will inevitably lead to the income of business scale, the tax payable, the corresponding change of turnover and profit.The author's international freight forwarding business is mainly decided by the cost price, gross margin is relatively fixed, in order to facilitate more business tax change V AT after each related financial index change under different circumstances, do the following hypothesis: hypothesis after tax reform without tax gross margin (hereinafter referred to as the gross profit margin) level remains the same;Taxes only consider the business tax and value-added tax, does not consider calculated on business tax and value-added tax each additional taxes and fees;Consider only associated with operating revenue and operating cost of V AT, and both contain V AT rates are consistent, to 6%.The company mainly to international trade, commodity circulation link of customer is given priority to, in the industry's average taxpayer clients, for example, after the tax reform, providing international cargo transport agency services to issue special V AT invoices, my company to maintain the price the same or increase (up to Maori constant), the relevant freight cost will be reduced by more than 5% of the clients.In addition, the customer deductible V AT amount increases, the V AT payable will decrease accordingly.Illustrate that: international freight forwarding business by the tax change after paid V AT, will greatly improve the international trade class customer profit space.Is still using the previous example, the company provides international cargo transport agency services customers in commodity production andcirculation field.By the above analysis can be concluded that the business tax after the change of value added tax, in front of the meet the conditions of the four assumptions listed, if you still perform the original price unchanged, the tax reform to cause a decline in revenue, gross margin level of business, should pay tax increases, eventually reduce enterprise profits;If you raise the price to ensure that the gross margin level is constant, the operating income is reduced, should pay tax increase.Business tax changes are confirmed as general taxpayer V AT, input tax can be calculated at to obtain special invoices for value-added tax deduction.If acquire other taxpayers' original belongs to the scope of business tax differences can collect invoices, can be deducted from the sales in the invoice value;Such as the special invoice to invoice to obtain tax authorities must indicate the output tax deduction.The result of the tax increase, on the one hand, further squeeze corporate profits, the development of industry.On the other hand, in the case of its difficult to digest, will cause freight rate rise, which would push up prices.It is reported that many famous international freight companies in Shanghai after issue V AT invoices to the customer request, on the original cost pay more tax.In view of the problems exposed by the Shanghai pilot, the south Korean federation of logistics and purchasing has been made to the relevant state departments including the goods transportation services into logistics support service, and appropriately increase the input tax deductions in eight Suggestions, in case the camp change increases the pilot policy has adverse effects on the entire logistics industry.Business tax change after V AT as small-scale taxpayers, transport, international freight forwarding business taxpayers obtain other taxpayers' original belongs to the scope of business tax differences can collect invoices, can be deducted from the sales in the invoice value.Other industries such as to obtain the original belong to the scope of business tax differences can collect other taxpayers invoice, can also be deducted from the sales of the invoice value, but the pilot average taxpayer or pilot the invoice of small-scale taxpayers shall not deduct the sales.Pilot policies also change during the pilot V AT tax belonging to business tax, the continuation of the business taxpreferential transitional policy made detailed provisions.Business tax after the change of value added tax, international freight forwarding business chain joined the V AT deduction.Although in the short term, the scale of business will decrease, didn't really reduce tax burden, also has the potential to reduce profits.But in the long run, the business tax change of value added tax more significance lies in: eliminate double taxation;Is conducive to the professional division of labor and service outsourcing services,Promote the specialization of social division of labor;Strengthen service industry competition ability.All of this will be conducive to further expand the market, enterprises expand sales.In addition, the "battalion to add" also can impact on the industry standard.Related industries in major and value-added tax management system, to the enterprise financial accounting requirements will be more standardized and rigorous.At the same time, because the customer requirements for legal, compliance V AT deduction vouchers, would force some imperfect management of small enterprises withdraw from the market译文营业税改增值税对国际物流企业的影响诺曼；科诺本文以“营改增”政策的背景及对相关方案政策的解读为出发点，结合本单位实际举例说明该项税制改革给国际物流及相关企业带来的影响。

营业税改征增值税中英文对照外文翻译文献(文档含英文原文和中文翻译)营业税改征增值税试点方案的进一步扩围2012年7月25日国务院总理温家宝主持召开国务院常务会议正式决定，自2012年8月1日起至年底，将自2012年1月1日起已在上海进行的交通运输业和部分现代服务业营业税改征增值税试点方案("试点方案")范围，分批扩大至其他10个省市：北京、天津、江苏、浙江、安徽、福建、湖北、广东、厦门和深圳("10个新试点地区")。

不仅如此，会议还决定，明年继续扩大试点地区，并选择部分行业作全国试点。

在本期《中国税务/商务新知》中，我们将分析试点方案进一步扩围至10个新试点地区后带来的潜在影响，并分享我们的观察。

普华永道观察根据公开统计信息，2012年上半年10个新试点地区的生产地区的生产总值超过50%。

地理上，这10个新试点地区各广布在中国北部、中部、东部和南部地区。

因此，试点方案的进一步扩围无疑会对中国下半年的宏观经济发展产生很大影响。

总体而言，10个新试点地区的试点方案应与上海的试点方案一直。

自2012年1月1日上海开展试点方案以来，财政部和国家税务总局出台了一系列关于试点方案的政策和实施细则。

理论上来说，除非将来有专门针对10个新地区的不同政策出台，这些已出台的政策文件应该适用于所有试点地区。

在10个新试点地区开展试点方案可能要面临更为复杂的问题。

与上海国税合一的情形不同，这些地区的国税局和地税局各自管理，分别负责增值税和营业税的征管。

这样可能出现各方对试点服务范围有不同的理解，尤其是对那些未在现有规定中有清楚定义的试点服务。

这可能对这些新试点地区的纳税人带来更大的挑战，特别是在营业税改增值税的过渡时期。

同时，我们也期待上海试点中遇到的实际问题能够进一步予以明确。

例如，进一步明确某些在现行办法和法规中没有明确定义的试点服务的范围，特别是认定某项咨询服务是否属于试点服务的范围，从而向境外方提供上述咨询服务时能够享受免增值税的处理；如何具体实施对符合条件的试点企业出口实行免抵退税方法等问题以及如何将这10个新试点地区的基础实际操作与上海保持一致。

外文文献原文+译文原文The research of V AT instead business tax in real estate industryBrashares DAbstractReal estate industry is one of the industry of the national economy, made great contribution to economic development, especially in recent years the vigorous development of the real estate industry has greatly promoted the development of the national economy, not only led to the development of related industries, also increased more employment opportunities, but because of the real estate industry involves the link is very wide, in the real estate industry, real estate developers in the purchase of raw materials link to pay value added tax, according to tax regulations, this is not part of the tax deduction. Business tax regulations, developers in the real estate sales link to pay business tax, which objectively formed a V AT deduction chain disruption, which also led to the law of real estate industry double taxation. Due to the interrupt the chain of V AT deduction, tax neutral effect is weakened, also gave rise to the rising house prices, increases the burden of consumers, and so the real estate industry tax change the V AT reform is more urgent.Key words: Real estate industry; Business tax; The V AT1 IntroductionIn France in the world in 1954 first implemented V AT, after the French lead more than one hundred countries and regions have the value added tax is imposed. Value-added tax is a tax of tax neutral characteristics, ideal V AT should cover all fields of national economy and each link, such not only can let the characteristics of tax neutral play a more obvious, and can largely increase the fiscal revenue for the country, this is should be preferred in commodity tax categories of taxes. Real estate industry as a rapid development in recent years and has important significance on the livelihood of the people of an industry, the business tax change of value-added tax reform will be a reform is imperative. Present real estate tax reform, tax change V AT pilot is in an orderly way, and have achieved the effect of different degree, although,in the current effect may not be so obvious, but in the long run will be the real estate industry in new wave of reform, but also on the basis of summing up experience to be more perfect and improve the measures are put forward. Scope of the real estate industry change the tax into the V AT reform is also a tax reform will achieve.2 Literature reviewThe history of value added tax is not so long ago, in 1921 the German Simon and formally put forward the concept of value added tax, the earliest initially formed in France until 1948, 1954 were widely used. V AT tax neutral this feature really let it benefit, favored by many other countries adopted by many countries throughout the world. V AT began to spread across the globe, made a great contribution for the world economy. But the V AT in the scope is very different from country to country, to the different conditions, and naturally the scope is different also. Famous experts in V AT Alan a. Tate, put forward the scope of V AT is also need to include every link from production to retailing. But he also put forward despite the scope of the land value appreciation tax is wider, more can highlight the efficiency advantages, but the higher cost of V AT on link management and paying high management cost, standing in the point of view, the scope of the it is impossible to cover all areas. Bird, meanwhile, also put forward, the V AT has irreplaceable advantage in calculation is simple, but it in terms of the efficiency of the advantage is not so significant as we expected. Fedel is from the profit and loss account thin put forward his point of view, the level of value added tax for businesses, for its management is relatively easy, especially companies set up their own accounting books, books of the simple and clear, it can effectively inhibit the tax evasion behavior of enterprises, it is said we give attention to two or more things economically efficiency and airbus he has a very obvious shortcomings, is the regulatory costs much more than others. If you want to have a detailed accounting system, at the same time, also need to fill out a lot of reporting form, this requires more manpower and material resources. For private companies that will increase the cost of production of enterprises, it is a certain extent can blow the enthusiasm of private enterprises. Among the many scholars proposed V AT management cost on the high side at the same time, Due to also pointed out that thetax administration cost of V AT tax administrative costs are higher than the average, at the same time, the risk of tax fraud is relatively higher than the average, in view of this, he has suggested that the Norwegian government to restore the original sales tax. Silvia considers the income tax and value-added tax evasion, he believes in the V AT chain is the final stage of tax evasion is probably the most. At the same time, there are a lot of research scholars believe that value added tax management cost is high, easy to cause a loss of tax, should be selectively used V AT system. In conclusion we can see that in the world for the V AT tax neutral this is a big advantage, national differences are mainly concentrated in the regulation cost of V AT.V AT on foreign research an obvious advantage is that they affirm for the advantages of VAT, is only for V AT tax related supporting facilities and reserved, and this is reform needs to solve the problem, if the relevant supporting facilities not perfect, it is a good system can play its proper role. From this we can see the two scholars’ point of view is certainly the V AT special tax advantages, but the reality of value added tax is not so perfect, there is the scope of tax and tax increases the efficiency of the problem, and this article will be on the two problems a simple arrangement. Also to a more comprehensive related supporting system design, hope can help to solve this problem.3 Value added tax and business tax3.1 V AT tax mechanismV AT is based on domestic sales of goods, repair, and replacement services, and imports the goods as the object of taxation, and by it’s produced in the process of circulation of appreciation as the tax basis and on a turnover tax in the nature of indirect. From the definition, the scope of the land value appreciation tax is in addition to real estate, intangible assets, non taxable services and goods not levy V AT law so all the goods. Goods and taxable services plan tax basis is formed in the process of circulation of added value, a value-added tax, value-added tax not, however, all its appreciation is in addition to the purchase of raw materials to add value, including the reproduction process for the operator input the living and the reasonable profits, in other words, as long as the operator to purchase goods as the object, is engaged in the production and business operation activities, will generate added value,unless the loss of business, will bear the V AT. At the same time, for operators, while the value added tax is a tax excluded in price, but in the retail link, the selling price of a commodity, is to include the seller's output V AT tax, that is, value added tax is ultimately borne by consumers. In the practice of the V AT, single business goods add value and added value in the process of production and circulation is difficult to accurately calculate. When sales of goods or services, according to the sales, calculated in accordance with the provisions, the tax rate of the corresponding value-added tax, for example, in the case of the seller, this is the so-called output taxes. An operator when pay V AT, to the current sales of goods by the output tax paid income tax when minus the current purchase raw material, its current value added tax payable balance is the operator.3.2 Business tax levy mechanismBusiness tax is on providing taxable services, transfer of intangible assets in our country, real estate sales units and individuals, its turnover of levied a tax. Business tax and value-added tax belong to transfer tax levy of indirect tax in parallel. Sales tax in the tax system design is not tax deductible, and the whole real estate industry involves the economic activity is a lot of, including prophase of state-owned land use rights, real estate development, real estate sales, real estate leasing and so on a series of economic activities, it is a chain of economic activity, if this chain of economic activity in a chain link is too much of the increased tax burden, will also affect to the next link economic chain, until the last link end by consumers, consumers will inevitably bear the burden of the larger, such tax neutral is not able to be reflected, that is why business tax no tax neutral this feature.4 The advantage of V AT instead business tax4.1 Effectively avoid double taxationV AT is in view of the flow in the process of appreciation tax, in comparison with other circulation taxes, under the condition of without considering other factors, such as does not consider cost, distortion is minimal impact on economic activity, as long as the buckle chain don't interrupt, can tax deduction, and won't appear double taxation. List for the same kind of goods, as long as it is appreciation is the same, nomatter what kind of methods in production or distribution, either through how many circulation link, their tax burden is always the same, basically won't be any impact on the balance of supply and demand, it essentially is the embodiment of the tax neutral, it is also the special advantages of V AT.V AT is to overcome the double taxation the disadvantages of the best path, so in the real estate industry value added tax is also the real estate tax reform a necessary or inevitable link.4.2 Tax source and tax is guaranteedTax is the most important source of national finance, if the tax not guaranteed, the survival of the whole country's economy and even national problems, so to ensure tax payment or tax source is tax reform must be to ensure that the premise, and another advantage of value-added tax is the tax sources is wide, can fully guarantee adequate source of tax and tax, at the same time also the V AT is more convenient for collection. In the field of all economic activity in the real estate industry, as long as it is a new value-added will produce value-added tax, the tax sufficient guarantee, is also to ensure that the fiscal path. At the same time is also more conducive to regulatory tax regulation, it is in a sense, an effective curb for tax evasion. To sum up the practice of value-added tax can not only is advantageous to the tax regulation, avoid double taxation, also won't aggravate the burden of consumers. From the activities of the real estate industry is a very wide area, including the real estate development, real estate transactions, real estate, retain, real estate rental four link, the four link exists in a variety of economic behavior, which can be guaranteed in the tax sources, and can be widespread, can effectively prevent the loss of tax sources.文献出处作者：Brashares D期刊：National Tax Journal 第3卷，第5期，页码：151-160，2016年译文房地产行业营业税改增值税研究布兰肖摘要房地产业是国民经济的产业之一，为经济发展做出了巨大的贡献，尤其是近年来房地产业的蓬勃发展更是大大地推动了国民经济的发展，不但带动了相关产业的发展，也增加了更多的就业机会，但是由于房地产业涉及到的环节很广，在房地产业中，房地产开发商在采购原材料环节支付增值税，根据增值税条例的规定，这部分税额是不能抵扣的；营业税条例规定，开发商在房地产销售环节缴纳营业税，这在客观上形成了增值税抵扣链的中断，进而也导致了房地产业的法律性重复征税。

营业税改增值税外文文献翻译2014年译文3000多字The article "The Influence of Business Tax VAT to the nal Logistics Enterprises" by Norrman and Henkow discusses the impact of the policy "camp to gain" on nal logistics and related enterprises。

The authors use practical examples to explain the effects of tax system reform on these industries.The policy "camp to gain" has been implemented in many countries。

and it has had a significant impact on nal logistics and related enterprises。

The authors explain that this policy has resulted in changes to the tax system。

particularly the n of the value-added tax (VAT)。

The authors then provide practical examples of how these changes have affected logistics companies.One of the main effects of the VAT on nal logistics enterprises is increased costs。

The authors explain that companies must now pay VAT on all goods and services they purchase。

增值税改消费税文献综述及外文文献资料
随着中国经济发展的快速增长，中国税收制度也在不断改革。

其中，增值税改消费税是税收改革的重要方向之一。

本文综述了相关的文献资料，以期能够为相关研究者提供参考和帮助。

增值税和消费税
增值税和消费税都是一种按照商品和服务的消费额征收税款的税种。

其中，增值税是按照商品和服务的增值额征收税款，而消费税则是按照商品和服务的销售额征收税款。

增值税改消费税
增值税改消费税是指将原本按照增值额征收的税款改为按照销售额征收的税款。

这种改革可以有效降低企业的税负，提高商品和服务的价格竞争力，促进经济发展。

国内文献资料
目前，国内学者对于增值税改消费税的研究较为深入。

他们就增值税改消费税的影响、实施方式、相关政策等问题进行了广泛的讨论和研究。

其中，有学者认为增值税改消费税可以促进企业的创新和发展，有学者则担心实施增值税改消费税会引起通货膨胀等问题。

外文文献资料
在国外，一些国家已经实施了增值税改消费税的制度，他们的相关研究和实践经验可以为我国的改革提供重要的参考和借鉴。

美国、加拿大、日本、澳大利亚等国家都曾经在不同程度上实施过增值税改消费税，他们的经验可以为我国提供参考和启示。

总的来说，增值税改消费税的改革是一个非常重要的举措，对于促进经济发展、提高企业竞争力和改善人民生活水平等方面都具有非常重要的意义。

希望国内外学者能够进一步深入研究该问题，以期促进我国税制改革的进一步完善和发展。