Part one analyzes the taxation of goods and puts stress on tariff and added value tax (VAT).
流转税中着重分析关税和增值税,因出口退税与流转税有着十分密切的关系,因此也讨论了出口退税政策存在问题。
参考来源 - WTO与我国税制改革·2,447,543篇论文数据,部分数据来源于NoteExpress
Therefore, added-value tax, consumption tax, business income tax and agricultural tax in our current tax system should be adjusted.
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。
Since the beginning of 2009, the reform on added-value tax from production to consumption has affected China's financial management greatly.
自我国2009年初实施增值税从生产型转为消费型的税收体制改革以来,对我国企业财务管理活动产生了重大影响。
On the whole, the present added value tax has strengthened the unity and seriousness of tax. It favours the equal competition among the enterprises.
从整体上看,现行增值税增强了税收的统一性和严肃性,有利于企业的平等竞争。
应用推荐