但是个人作出免除税收的供应不再增值税制度的范围内。
A person making only exempt supplies is outside of the VAT system altogether.
而现行增值税制的运行不力，又给企业本不灵活的资金周转带来了新的障碍。
However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties.
其次，利用现有数据分析了在我国增值税制中存在的三大隐性税收优惠及其影响。
Secondly, data are used to analyse three implicit tax preferences in the VAT system and their effects.
建议通过解决劳务课税及对待小规模纳税人的政策等问题建立起完整统一的增值税制。
So the problems mentioned above should be solved by using service tax and the principles to the taxpayers to set up integrated and unified value added System.
本文从增值税制在欧洲国家的产生与运用的分析中，结合我国增值税制的运行情况，提出了对我国增值税制进一步完善的对策。
Throughout the analysis of the VAT appearance and application in Europe and by combining China's application, this article puts forward countermeasures for further improvement of China's VAT system.
近来，欧洲共同市场采用一种新税制，即增值税。
A recent type of tax that has won recognition in the European common market is value-added tax.
因此，我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
Therefore, added-value tax, consumption tax, business income tax and agricultural tax in our current tax system should be adjusted.
从优化税制角度出发，需要将现行生产型增值税转换为消费型增值税。
From the view of optimizing the tax system, it is necessary to transfer present production type VAT to consumption type VAT.
二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。
Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average balance of accounts receivable.
增值税在我国税制体系中一直处于重要的地位。
Value-added tax has been in an important position in our country's tax system.
增值税法转型是我国进入21世纪之后税制方面的头等大事。
Transition of the VAT (Value-added Tax) law is a new challenge in the reform of Chinese tax system after China entered into 21 century.
通过税收政策对构建节约型社会的作用及在税制方面所存在问题的详细分析，建议从增值税、所得税、消费税和其他税种方面进行完善。
This paper analyzes the function of tax policy and existing problems of tax system at present during structuring the economizing type society, puts forward the concrete con…
二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。
Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average...
二是结合我国现行税制，考虑与应收账款平均余额相对应的增值税税额。
Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average...
应用推荐