浅论中国增值税转型改革及对企业的影响
增值税转型改革是中国应对全球经济危机、扩大内需、深化税制改革的重大举措。
2008年11月5日召开的国务院常务会议批准了财政部、国家税务总局提交的增值税转型改革方案,通过了《中华人民共和国增值税暂行条例(修订草案)》,决定自2009年1月1日起,在全国范围内实施增值税转型改革，实现了增值税由生产型向消费型的转变。本文通过比较增值税转型改革前后增值税征收办法的改变，分析出增值税转型改革对企业税负的影响，然后进一步论述增值税转型改革对企业的影响，最后列出转型改革下企业的应对措施。
关键词：增值税转型改革 生产型增值税 消费型增值税 税负_影响
The Plain Discussion of Chinese Value-added Tax Transformation Reform and its influence on Enterprises
The value-added transformation reform is a major measure for China to reply the global economic crisis, to enlarge domestic demand and to deepen tax system reform.
The value-added tax transpormation reform scheme submitted to by The Ministry of Finance and The State Administration of Taxation is approved by the executive meeting of the State Council and ' Interim Regulation of the People`s Republic of China on Value-added Tax (Revised Draft)" is passed in November 5, 2008, That the value-added transformation reform is carried out in whole country is decided since January 1, 2009, and the value-added tax is changeed from production style to the consumption style. Through the comparison of change of
value-added tax collection methods before and after the value-added tax transformation, the value-added tax transformation reform influence on enterprise tax burden is analyzed, and then the value-added tax transformation reform influence on enterprises is discussed further, the enterprise response measures are listed under the transformation reform finally.
Keywords: The value-added transformation reform, The production style value-added tax, The consumption style value-added tax, Tax burden_influence.
The value-added transformation reform is a major measure for China to reply the global economic crisis, to enlarge domestic demand and to deepen tax system reform.
The value-added tax transpormation reform scheme submitted to by The Ministry of Finance and The State Administration of Taxation is approved by the executive meeting of the State Council and ' Interim Regulation of the People`s Republic of China on Value-added Tax (Revised Draft)" is passed in November 5, 2008, That the value-added transformation reform is carried out in whole country is decided since January 1, 2009, and the value-added tax is changeed from production style to the consumption style. Through the comparison of change of
value-added tax collection methods before and after the value-added tax transformation, the value-added tax transformation reform influence on enterprise tax burden is analyzed, and then the value-added tax transformation reform influence on enterprises is discussed further, the enterprise response measures are listed under the transformation reform finally.
Keywords: The value-added transformation reform, The production style value-added tax, The consumption style value-added tax, Tax burden_influence.
温馨提示：答案为网友推荐，仅供参考
第1个回答 2013-05-31
Shallow Discussion about the influence that transformation reform of Chinese added value tax has exerted upon the enterprises
The transformation reform of added value tax is the important measures that China fought agaisnt the global economic crisis and enlarge the domestic demand and deepen the tax system reform追问
The transformation reform of added value tax is the important measures that China fought agaisnt the global economic crisis and enlarge the domestic demand and deepen the tax system reform追问
请帮忙翻完全文,谢谢
第2个回答 2013-05-31
非工具翻译，保证人工翻译。若需翻译此段文字，加 Wo
