职业转型类的英语作文

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Value-added tax in transition: Over the past worries and Yuanlv
If the income of the transition, then to the final consumer, will be in the society within the framework of a greater human, financial, material and a waste of time, therefore, from the costs and effects of the transition, to step in the practice of clear distinctions The transition points in the two-step approach (daughter Nanmai cattle back, I no longer hesitated)
In the Third Plenum of the 16th CPC made by the "speed up the socialist market economic system the decision" in the coming period will be in China's comprehensive reform of the taxation system, made clear the specific objectives, including on capital gains tax The transformation of the future tax reform be regarded as the first major tasks. Thus, "value-added tax restructuring" of such a tax professional and highly specialized terminology, the community quickly aroused extensive attention and become in the news media appear more frequently in a hot issue.
Significant gains tax
In fact, the transformation of value-added tax on related issues, several years ago on the sector in economic theory, especially in the finance and taxation theory and the business community conducted in-depth study and exploration. The reason why a tax would cause such widespread public attention because of value-added tax in China's existing tax system and the whole system of government revenue occupies a very important position. (Analysis of the real purpose of the mainstream funds, found that the best opportunities for profit!)
In a modern market economy is relatively developed countries, the structure of the tax system is divided into three main types: the first is a corporate income tax, personal income taxes as the main type of a second to value-added tax, consumption tax and other taxes as the main type of ; Third is the above-mentioned two types of taxes both types. Various types of revenue, its guarantee of revenue for the Government functions and regulate the function of social and economic life is not completely replace each other, so that developed countries tax structure is the development trend of gradually shift the circulation of both the tax and income tax structure. However, due to the income tax collection and management of the technical requirements of more complex, while not conducive to the timely and balanced access to income, so in many developing countries are still adopting value-added tax, business tax, consumption tax and other revenue as the main circulation category of tax structure .
From China's current overall situation, is still a developing country, our revenue collection and management level is not high taxes to income taxes as the main external conditions - such as: a relatively perfect modern corporate system, the residents have greater personal wealth accumulation , And social intermediary organizations (accounting firms, tax accountants firms, etc.) is relatively developed, the personal credit system basically established, and so on - have yet to be further establish and improve, therefore, as a more pragmatic approach, and establish a turnover tax as the main The tax structure should be the correct choice.
And the circulation of the past, other types of taxes such as business tax, product tax, business tax, compared to capital gains tax has not only maintained in the circulation link universal taxation, from a technical solution to repeat the tax advantages, coupled with the encouraging export, The protection of their economy compared with other types of taxes can not be the role, so as to implement the transfer tax as the mainstay of the country's tax preferred taxes.
The necessary restructuring of the value-added tax
The modern sense of the value-added tax, is the 1954 first introduced in France, then in 50 years time, the rapid implementation in the world. China since 1979, the first of the three pilot industrial sector value-added tax, then gradually expand the scope. From 1994 onwards, in the industrial, trade, import and processing, repair, repair, and other aspects of the universal implementation of VAT. As the core of value-added tax is set off against the value of the tax base in the old part of the transfer, in order to avoid double taxation, therefore, identify value-added tax "statutory value added" approach is crucial. Transfer some of its old value, can be divided into fixed assets and liquid assets. States in the net current assets on the basic issue is the same, but less in fixed assets on the issue of the practice is not the same. According to whether or not to allow deductions, and how the tax deduction contained in fixed assets, capital gains tax generally divided into three types:
1. Consumption-type VAT, that is, the enterprises will be allowed to purchase fixed assets were all contained in the one-time tax deduction;
2. Income-tax, that is, allows businesses to deduct the purchase of fixed assets were contained in the tax, but only at times, gradually deducted;
3. Production-based value-added tax, the Government does not allow deductions enterprises in the fixed assets purchased with tax.
In general, consumer-oriented value-added tax is more conducive to the development of production and production-based value-added tax, the Government's revenue more favorable. On the implementation of VAT, the world's most countries in the implementation of VAT implementation of consumer-oriented value-added tax, a small number of countries is the type of value-added tax revenue, while China is currently implementing the production-based value-added tax.
In 1994 China conducted tax reform, we chose a production-based value-added tax is mainly based on two considerations: First, the state-owned enterprise reform has just started, the Government and the free allocation of capital between enterprises of the relationship has not been completely abolished, and the corporate From their own interests, may be efforts to fight assets, projects and enhance its administrative ranks, leading to the equipment assets investment returns decline. Second, when China's market supply relatively tight, inflation is more serious, if not limit, may encourage enterprises blind procurement, materials and equipment hoarding tendency, so the choice of the production-based value-added tax, its purpose is obvious restrictive The.
But since the late 1990s, China has been facing the economic situation has undergone great changes, we have the resource constraints from the past-based economy to demand constraint-based economy, stimulating investment and consumption, to overcome deflation, the government has become a top priority . Therefore, in the past that in order to overcome inflation as the main purpose of the tax policy should be adjusted. The transformation of value-added tax issue, that is, in the context of such a large proposed.
Possible problems
China's value-added tax restructuring, in theory there are two paths: first, the production-based to income-based, a number of years later by the income-to consumption-and second, to step in the production-based consumer-oriented. However, after the multi-feasibility studies, if the income of the transition, then to the final consumer, will be in the society within the framework of a greater human, financial, material and a waste of time, therefore, from the effects of restructuring costs and step transition In place of the two-step approach is superior to the restructuring practice.
However, if we adopt an approach in place, there are two questions we need to seriously study to be addressed: