外文翻譯--淺析增值稅轉型及其對企業的影響

1、<p>　　中文3285字，2072單詞</p><p>　　Source:Brief analysis on value?added tax transformation and its influence on enterprises. By: Huang weimo. Chinese Business Review,Feb.2009,Volume 8, No. 2Serial No. 68, IS

2、SN1537-1506, USA. </p><p><b>　　外文文獻翻譯 </b></p><p><b>　　原文: </b></p><p>　　Brief analysis on value?added tax transformation and its influence on enterprises<

3、;/p><p>　　In order to expand domestic demand, reduce tax payment of equipment investment of enterp rises, boost technological improvement and industrial structure adjustment of enterprises and change the patter

4、n of economic growth,on Nov. 11th, 2008, a standing conference of the State Council decided to perform value?added taxVAT transformation in all industries around China from Jan. 1st, 2009. It is estimated that the revenu

5、e will be decreased over 120 billion RMB,strikingly influencing enterprises as t</p><p>　　VAT types and retrospection of reform practices </p><p>　　VAT is a circulation tax imposed on the value

6、generated in the process of manufacturing and selling goods or providing such services as processing, repair and maintenance. Depending on whether the purchased permanent assets can be offset. VAT falls into three types:

7、 production VAT, consumption VAT and income VAT. When counting the added value, consumption VAT allows all VAT on purchase contained in the purchased permanent assets deducted at a time, that is, the remains, obtained by

8、 the income of</p><p>　　Implementation of production VAT </p><p>　　When reforming the taxation in 1994, the production VAT was chosen, depending on the productivity and economic development envi

9、ronment at that time. On the one hand, the domestic revenue was considered; on the other hand, the reform was to inhibit investment expansion. However, with the further development of market economy, the domestic macro?e

10、conomy changed, leading to the deflation and insufficient market demand. Boosting the investment became urgent. Although we took active fiscal policy and</p><p>　　Production VAT and consumption VAT in parall

11、el---Pilot VAT transformation </p><p>　　Since the production VAT policy leads to double taxation and is unfavorable for enterprises to improve technologies, meanwhile, a great deal of traditional enterprises

12、 face the plight of bankruptcy in the process of market system reform due to equipment aging and heavy burden of social responsibilities; therefore, the third Plenary Session of the 16th Communist Party of China Central

13、Committee made the decision to perform”changing VAT from production type to consumption type, including the equip</p><p>　　Overall implementation of consumption VAT </p><p>　　The pilot VAT trans

14、formation being performed in some industries of some areas propels the waking and rising of these areas in a given period, but this is a favorite policy for some taxpayers. If such a situation last for a long term, it is

15、 inevitable to bring unequal competition to various taxpayers in other areas, damaging the interest of most taxpayers. To avoid the negative effect and protect taxpayer’s right of equal tax payment, a standing conference

16、 of the State Council decided to perform </p><p>　　2.Background analysis of VAT transformation </p><p>　　2.1 Financial crisis offers opening for VAT transformation </p><p>　　At pres

17、ent, the financial crisis caused by the American sub-prime mortgage crunch has affected Europe, Asia and Latin America. resulting in the distinct slowdown of global economic growth, even economic recession in some countr

18、ies. The financial crisis is now a dramatic negative influence on the real economy. Under the circumstances. the VAT transformation reform is very good for enhancing the further development of enterprises, improving thei

19、r competitiveness and capability of risk resistance a</p><p>　　2.2 Slowdown of economic growth propels overall implementation process of VAT transformation </p><p>　　The slow down of current eco

20、nomic growth creates the overall implementation of VAT transformation. In the first half year of 2008.the domestic GDP growth is 10.4 percent, which is higher than that of the same period last year. The growth speed is 1

21、. 8 percentages down compared with last year. Multiple elements work and make medium and small?scale enterprises face with hard operations. In the first half year there are 67,000 of them collapsed around the country. Ob

22、jectively, the VAT transformatio</p><p>　　2.3 Greater financial surplus provides reform conditions for VAT transformation </p><p>　　In the first seven months of 2008, the accumulated domestic re

23、venue reached 4,088.171 billion with 30.5 percent growth. compared wim last year.Experts forecasted that there was almost no problem to expect a domestic revenue of more than 6,000 billion for 2008. The revenue budget fo

24、r the first half year of 2008 reaches 3,480.819 billion, which is up 33.27 percent compared with the same period of last year; the expenditure budget is 2,288. 202 billion RMB, which is up 27. 69 percent compared with &l

25、t;/p><p>　　2.4 Pilot VAT transformation offers precious experience for overall reform </p><p>　　The pilot VAT transformation takes the responsibility for supporting the waking of Northeast China, t

26、he rising of the central China exploring and consummating the system. And the terminal goal is to collect valuable experiences for further implementation of VAT transformation around the country later and building regula

27、rized consumption policy. At the same time changing it from a preferential policy to a system arrangement. embodying the neutral principles of taxation then realize equal taxation</p><p>　　3. Influence of VA

28、T transformation reform on various enterprises </p><p>　　3.1 Stimulating development of high-tech enterprises </p><p>　　For many years, the production VAT policy has been adopted in China. It is

29、 not allowed deducting the value of permanent assets, making the industries with high organic capital constitution pay higher tax than the industries with low organic capital constitution, then inhibiting the investment

30、of enterprises on high-tech and worsening the development of originally backward fundamental industries whose overall development is poor and opposite to the development of social industrial structure. The </p>&l

31、t;p>　　3.2 Realizing equality between domestic and foreign enterprises </p><p>　　According to related regulations, domestic enterprises cannot offset the purchased permanent assets, but the foreign enterpr

32、ises enjoy the preferential policy of refund or VAT exemption for purchasing fixed assets like equipment, objectively resulting in the implementation of production VAT in domestic enterprises while the implementation of

33、consumption VAT in foreign enterprises. From the very beginning, domestic and foreign enterprises are in an unfair competition. The adoption of consumption </p><p>　　3.3 Boosting the development of fundament

34、al industries and capital--intensiVe enterprises </p><p>　　For the fundamental industries and capital-intensive enterprises. the consumption VAT policy is much better for them due to their higher proportion

35、of fixed assets, compared with the processing industries and Labor-intensive enterprises. The transformation will boost the development of fundamental industries and capita1-intensive enterprises relieve the bottleneck p

36、roblem of raw material based fundamental industries, step up the technological advance and equipment upgrade, promote the internatio</p><p>　　3.4 Strengthening international competition of export-oriented en

37、terprises </p><p>　　The production VAT policy imposes double taxation on the taxable commodity, making enterprises in a disadvantageous position in the international competition. To strengthen the competitio

38、n of domestic products in the global market, many countries impose no tax on their exported products. The production VAT is adopted in China. When counting VAT, the fixed assets are not offset; therefore, the refund does

39、 not include the paid tax for purchasing fixed assets to manufacture the exported products. I</p><p><b>　　譯文: </b></p><p>　　淺析增值稅轉型及其對企業的影響</p><p>　　在2008年11月11日,為了

40、擴大國內需求,減少企業支付設備投資費的稅收,促進企業技術進步、調整企業產業結構和轉變經濟增長方式,國務院常務會議決定從2009年1月1日開始執行,增值稅在中國各地各行業的轉型。據估計,這將減少稅收收入超過120億元,這作為中國企業所得稅歷史上最大的減稅將對企業產生驚人的影響。 </p><p>　　1.增值稅類型和改革實踐的回顧 </p><p>　　增值稅是一種流轉稅,在制造和銷售貨物或

41、者提供加工、修理和維修等服務過程中產生的價值所征收的稅。根據購買固定資產時是否可抵扣,增值稅可以分為三種類型:生產型增值稅,消費型增值稅和收入型增值稅。在計算增值稅的時候,消費型增值稅允許全部購買的固定資產進項稅一次性扣除,也就是說,在一定時候獲得的銷售商品和提供勞務的收入的銷項稅,然后扣除同一時期購買的固定資產的進項稅。而對于生產型增值稅,在計算增值稅的時候,不允許所有購買的固定資產增值稅在銷售商品和提供勞務作為進項稅扣除。對于收入型

42、增值稅,在計算增值稅的時候,只允許扣除固定資產折舊部分比例的價值的增值稅,也就是說在計算增值稅時仍然由納稅人銷售、勞務收入銷項稅扣除隨著固定資產折舊的商品和勞務收支的進項稅的基礎上產生。目前,消費型增值稅被世界各地的大多數國家采用,除了印尼和中國,采取生產型增值稅政策。 </p><p>　　1.1實施生產型增值稅 </p><p>　　在1994年稅制改革時,根據當時的生產力和經濟發展環

43、境,我國選擇了生產型增值稅。一方面,考慮到國內收入;另一方面,改革是為了抑制投資膨脹。然而,隨著市場經濟的進一步發展,國內宏觀經濟發生了變化,國內通貨緊縮,市場需求不足,刺激投資成為緊急的任務。雖然我們采取積極的財政政策和貨幣政策,希望能夠通過增加發行國債和政府債券來刺激非政府投資,但未能達到預期的效果。很顯然如果沒有稅收政策的積極配合,這顯然是不能夠治療前面所提到的需求不足和通貨緊縮的問題。按目前的生產型增值稅的政策表明,改革現行的增

44、值稅刺激國家經濟的發展是一個迫切的要求。 </p><p>　　1.2生產型增值稅和消費型增值稅并行試點改變 </p><p>　　由于生產型增值稅政策導致雙重征稅,不利于企業改進技術,同時,在市場制度改革過程中,由于設備老化和背負著沉重的社會責任的困境,大量的傳統企業面臨破產。因此,十六屆中國共產黨中央委員會全會作出的決定進行“改變由生產型轉為消費型增值稅,包括增值稅設備投資增值稅的抵扣

45、補償”。明確了從2004年1月1號起國內增值稅的改革方向,增值稅轉型改革試點在八個中國東北老工業基地產業開始執行。同年,中國東北省的GDP增長了2.8%,高于全國平均水平。從2007年1月1號開始,也就是說,緊接著的另外的增值稅轉型試點,擴大到在中國的中部六省12000個老工業城市企業執行。到2007年底總共34.5億元人民幣將返回到這些企業,而且,在2007年政府工作報告中,全面實施增值稅轉型的計劃和措施顯然是作為中央政府的工作部署安

46、排。 </p><p>　　1.3消費型增值稅的總體執行情況 增值稅轉型是在一些地區,一些行業進行試點的執行和推動這些領域在某一時期內上升,但是這是一些納稅人的既定政策。如果這種情況長期發展,會帶來各種納稅人在其他領域不公平競爭,這不可避免的損害了大多數納稅人的利益。為了避免負面影響,保護納稅人的平等納稅,國務院常務會議決定,從2009年1月1號開始在全國的各行各業全面實施增值稅轉型。改革的主要內容如下:允許企業

47、以抵消在新購設備中的增值稅,同時,取消外國企業購買進口設備增值稅和增值稅退稅政策國產設備免稅政策。統一降低小規模納稅人增值稅稅率的企業到三成,并恢復礦產品增值稅稅率至17 %。據測算,改革的實施可能會減少約1200億人民幣增值稅的收入。 </p><p>　　2.分析增值稅轉型的背景 </p><p>　　2.1金融危機提供了增值稅轉型開放 </p><p>　　目

48、前,金融危機造成的美國次貸危機已經影響到歐洲、亞洲和拉丁美洲。導致全球經濟增長緩慢,有些國家甚至出現了經濟衰退?，F在金融危機對實體經濟產生戲劇性的負面影響。根據這種情況,增值稅轉型改革對加強企業的進一步發展,提高它們的競爭力和風險抵抗能力,消除負面影響所帶來的金融全球化是非常有利的。據估計,作為中國歷史上最大的所得稅制改革,將導致120億美元的國內收入減少。據說,該政策被希望能夠在連續的幾年里平穩較快的促進國家經濟發展。 </p&

49、gt;<p>　　2.2經濟增長放緩推動全面實施增值稅轉型過程 </p><p>　　目前放緩的經濟增長促進了全面實施增值稅改革。在2008年的上半年GDP的增長是1 0.4%,這比去年同期高。增長速度為1.8%,與去年相比下降了。多元素的工作,使中、小型企業經營面臨困境。其中今年上半年有6.7萬家在全國各地倒塌?？陀^地說,其實增值稅轉型改革減輕較低的企業稅負,幫助他們度過了困難時期,這也有利于宏觀

50、調控目標的實現。 </p><p>　　2.3更多的財政盈余為增值稅改革提供了條件 </p><p>　　在2008年頭7個月,累計國內收入達到4,088.1 7 1億元,增長30.5%。與去年相比,專家們預測在2008年上半年超過6.000億元幾乎沒有什么問題。對于2008年上半年預算收入達3,480.819億元,達去年同期的33.27 %。支出預算是2,288.202億元人民幣,高達去

51、年同期的27.69%,人民幣創造了1,192.617億元盈余。根據財政部統計,全國各地的增值稅轉型改革可能會導致收入減少150至200億元人民幣,給金融系統造成沉重的負擔。然而,目前有足夠盈余支持增值稅轉型改革。 </p><p>　　2.4增值稅轉型試點全面改革提供了寶貴的經驗 </p><p>　　增值稅轉型試點對中國的東北崛起、中國中部崛起探索和制度完善富有責任。積累我國各地進一步實

52、施增值稅轉型的寶貴經驗,然后以建立合適消費型增值稅政策最終的目標。把他從政策優惠變成一種制度的安排。體現稅收的中性原則,進而實現平等稅收.從國內外增值稅的實施情況來看,我們發現除非采用消費型增值稅消除雙重征稅和保護納稅人的利益和權利,增值稅的平等性和中性原則才能真正體現。 </p><p>　　經過長達四年的試點實施,我們已經意識到實行消費型增值稅政策的優點,如推動企業技術進步,提高企業產品的競爭力。但是也有很多

53、問題,因此,特別規定增值稅在固定資產方面的改革,包括機器,機械部件,工具和其他運輸設備,工具和有關生產經營工具,但房屋,建筑物在計算增值稅不能抵消。 </p><p>　　3.增值稅轉型對各行企業的影響 </p><p>　　3.1刺激高新技術企業的發展 </p><p>　　多年來,中國實施生產型增值稅政策。因為不允許扣除固定資產的進項稅,使高有機資金構成的行業工

54、資與低有機資金構成的行業稅負擔更多的稅,這就抑制投資企業高科技,惡化了原本落后的基礎產業結構的發展,其產業的整體發展朝著落后和對面的發展。我們的社會發展水平是要優化產業結構從低到高的過程,使企業從勞動密集型產業變為優勢發展轉化為資本密集型和技術密集型產業為優勢。增值稅轉型后它允許抵銷對緩解高新技術產業稅負永久資產,消除雙重征稅,降低投資成本,促進投資利息率,縮短投資回收期,客觀上刺激資本高新技術產業的投資,實現升級設備和技術。 <

55、/p><p>　　3.2實現國內外企業的平等 </p><p>　　根據有關規定,國內企業不能抵扣購買固定資產的增值稅,但是外國企業享受退稅或購買類似設備的固定資產免征增值稅的優惠政策,客觀上導致國內企業的生產型增值稅的實施,外國企業消費型增值稅的實施。從一開始,國內和外國企業是不公平競爭。采用消費型增值稅后允許雙方抵消企業購進的固定資產,面臨同樣的稅收政策,因此形成了一個公平的競爭環境。 &

56、lt;/p><p>　　3.3工業化促進基礎產業和資本密集型企業的發展 </p><p>　　對于基礎產業和資本密集型企業與加工工業和勞動密集型企業相比,消費增值稅政策更好的有利于較高的固定資產比例的企業。這個轉變將推動基礎產業和資本密集型企業發展,緩解基礎產業的基礎原材料瓶頸問題,加快技術進步和設備升級,促進國內產品的國際競爭,也將沿著民族方向產業政策。 </p><p&

57、gt;　　3.4加強出口型企業的國際競爭 </p><p>　　生產型增值稅政策規定的應稅商品雙重征稅,使企業在國際競爭中處于不利地位。為了加強對國內產品在全球市場競爭,許多國家對它們的出口產品免稅。中國實施生產型增值稅,在計數增值稅時,固定資產不能抵消生產,因此,退款不包括用于購買固定資產,生產出口產品繳納的稅款。在這個意義上說,在使用同樣的稅收比例,與外國的同類產品相比,國內產品進入國外市場時包含了更高的稅。

58、當使用消費增值稅,增值稅或抵銷支付出口退稅是機器或設備,從這點看,產品的內在價值降低,更準確地介紹了產品價格,增強出口產品的國際競爭力。這項措施絕對對出口型企業有重要的意義。 </p><p>　　出處:淺析增值稅轉型及其對企業的影響By: Huang weimo. Chinese Business Review, Feb. 2009, Volume 8, No. 2Serial No. 68, ISSN1537