China's value-added tax turnover tax is the main taxes in the country's entire tax system occupies a very important position, the country's fiscal revenue is of great significance. China's value-added tax in transition at this stage is to improve the market economy, deepening the reform of the tax system an important part of it to reduce the burden on enterprises, strengthening China's economy and tax system with international standards, strengthen enterprise incentive mechanism to promote enterprise development has a major role.
Value-added tax restructuring as a major tax reform will inevitably involve the adjustment of corporate interests. China's 1994 tax reform in the selection of a production-based value-added tax is based on financial and economic situation at that time to make the choice. At that time, taking into account China's financial smaller scale, the implementation of sound policies of investment in fixed assets, if the expansion of the scope of value-added tax deductible, will bring more revenue negative impact. At that time, this option is the production of value-added tax and economic development at the time of the actual situation closely linked. But in the implementation of the tax system more than 10 years, China has initially established a socialist market economic system, financial and economic situation has undergone major changes, the Chinese economy has started to gradually convergence with the world, production-based value-added tax has not adapting more and more development of the situation需要. Therefore, to achieve the transformation of value-added tax has become an inevitable choice, and the restructuring will inevitably lead to corporate accounting statements of some of the relevant changes.
This article focuses on value-added tax in the three companies after the restructuring of the accounting statements before and after the change, in four parts to describe. Introduction to the first part, this study discusses the background information and study the ideas and methods into the second part of the theory of value-added tax, value-added tax in China's restructuring of the necessity and feasibility of this third into the main part of , From the enterprise of the three major accounting statements, compared with the method of accounting statements before and after the transition in a number of changes in the fourth part is on the above analysis on the basis of China's current value-added tax after the corporate restructuring of the state of the accounting In-depth analysis, in order to put in a targeted manner with the idea of reform measures.
哇。。。塞。。。
同学你还是到google上翻吧。。。
亲,这个很花时间的,毕竟有点专业,多久要啊?
偶们都是中国人,英语翻译不及电脑不及英国人,所以,,,
忠告:你不用电脑翻译就到英国去问英国人把!
注:英国人英语比美国人的正宗。
妈妈米啊...
那个兄弟好强