consumption vat 中文意思是什麼
consumption vat
解釋
消費型- consumption : n. 1. 消費（量）；消盡，消耗，滅絕。2. 【醫學】結核病；癆病，肺癆 （＝pulmonary consumption）。
- vat : n 1 （釀造、製革等用的）大桶，大缸。2 比利時和荷蘭的液量名。3 【染】還原染缸[染劑]。vt （ tt ） ...
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Shift from a ' production vat ' to a ' consumption vat
增值稅由生產型改為消費型 -
Category of tax business tax, value added tax vat, consumption tax, turnover tax, tariff
稅種營業稅所得稅增值稅消費稅流轉稅關稅 -
In a word, the hash realities demands that our country introduce consumption - oriented vat in a planned way
實施消費型增值稅已經是迫切的現實要求。我國應該有步驟地實行消費型增值稅。 -
We will focus on gradually shifting from a " production vat " to a " consumption vat " by reclassifying equipment investment as vat - deductible to facilitate the technological upgrading of enterprises and enhance their capability for self - development
重點是逐步推行增值稅由生產型改為消費型，將設備投資納入增值稅抵扣范圍，促進企業技術進步，提高自主發展能力。 -
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，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。 -
Tax payers have the right to require the refund of paid vat and consumption tax on export goods form tax authorities
42納稅人有向稅務機關要求退還出口貨物已征增值稅、消費稅的權利。 -
To standardize the administration of the tax refund ( exemption ), the sat issued the trial measures according to prc tax administration and collection law, the detailed rules of prc tax administration and collection law, the prc provisional regulations on vat, the prc provisional regulations on consumption tax and other rules regarding export commodity tax refund ( exemption )
為規范出口貨物退（免）稅管理，根據《中華人民共和國稅收徵收管理法》 、 《中華人民共和國稅收徵收管理法實施細則》 、 《中華人民共和國增值稅暫行條例》 、 《中華人民共和國消費稅暫行條例》以及國家其他有關出口貨物退（免）稅規定，國家稅務總局制訂了《出口貨物退（免）稅管理辦法（試行） 》 。 -
Moreover, the value - added tax ( vat ) will move from being product - based, as it is now, to consumption based
不僅如此，增值稅將會從目前的以生產為依據轉變為以消費為依據。
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