English translation for "value-added tax (vat)"
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- 增值税
Related Translations:
- Example Sentences:
| 1. | Moreover , the value - added tax ( vat ) will move from being product - based , as it is now , to consumption based
不仅如此，增值税将会从目前的以生产为依据转变为以消费为依据。 | | 2. | Tariff and import value - added tax ( vat ) shall be exempted in imported raw materials and accessories that foreign - invested enterprises need for the purpose of performing their export contracts
外商投资企业为履行产品出口合同，需进口原辅材料等，免征关税和进口环节增值税。 | | 3. | Export tariff will be exempted for export products by foreign - invested enterprises except for the products stipulated by the state , and methods of tax exemption , crediting and return will be executed in sales value - added tax ( vat )
外商投资企业出口产品，除国家规定的产品外，免征出口关税，并对销售环节增值税实行“免、抵、退”税办法。 | | 4. | It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system , the setting of the rebate rate , the unification of the administrative measure of the export rebate , the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate , which can ultimately acquire the least rebate cost and the maximum rebate benefit . to be detail , first , the existing vat system should be reformed , the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened , which can establish a good basis for the optimization of the export rebate system ; second , after considering the national and international practical situation comprehensively , the suitable rebate rate which is combined " neutral and different " should be chosen , and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third , with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate , the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption , credit and rebate " ; forth , the existing sharing measure of vat should be innovated , the new rebate burden system - " first rebate then share " should be built ; fifth , a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我国目标出口退税机制需要从五个方面进行构建：即增值税制度改革、退税率设置、退税管理办法统一、退税财政分担优化和退税管理的强化，最终方可达到总体退税成本最低和退税收益的最大化。更具体地说，一是改革现行增值税制度，将我国增值税制度由生产型逐步转为消费型，并强化征税管理，为退税机制的优化奠定基础；二是在综合考虑国内国际实际情况的前提条件下，选择适宜我国的“中性与非中性”相结合的退税率，并建立一套具有相对稳定性和适时灵活性的弹性退税率机制；三是伴随着外贸体制改革的进一步深化和退税管理能力的逐步提高，将现行两种出口退税管理办法逐步过渡到以“免、抵、退”为主的单一管理办法；四是改革现行增值税共享办法，建立“先退税后共享”的新型退税负担机制；五是建立一套针对出口企业和税务机关的激励约束机制，有效强化出口退税的管理。 | | 5. | Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue , and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer
外商投资企业在国内购置设备，如该类设备属免税目录范围，可全额退还国产设备增值税并按有关规定抵免企业所得税；经税务机关批准，允许其固定资产加速折旧；取得的技术转让收入免征营业税。 |
- Similar Words：
- "value-added service" English translation, "value-added service provider" English translation, "value-added services" English translation, "value-added system" English translation, "value-added tax" English translation, "value-added tax function" English translation, "value-added tax rebate" English translation, "value-added tax rebate on exports" English translation, "value-added taxes" English translation, "value-added telecom service" English translation
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