vat value added tax 中文意思是什麼
vat value added tax
解釋
增值稅-
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 -
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
外商投資企業在國內購置設備，如該類設備屬免稅目錄范圍，可全額退還國產設備增值稅並按有關規定抵免企業所得稅；經稅務機關批準，允許其固定資產加速折舊；取得的技術轉讓收入免征營業稅。 -
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
外商投資企業為履行產品出口合同，需進口原輔材料等，免征關稅和進口環節增值稅。 -
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。 -
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。 -
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 )
外商投資企業出口產品，除國家規定的產品外，免征出口關稅，並對銷售環節增值稅實行「免、抵、退」稅辦法。 -
The value added tax ( vat ) that the reorganized enterprises need to pay for requisition of land, 50 % reward of the locally retained portion from the paid - in vat by the benefited finance of this city in the current year
改組企業為徵用土地需繳納的增值稅，由本市受益財政在增值稅繳納當年按企業所繳增值稅地方留成部分的50 %獎勵企業。 -
Value added tax ( vat ) is a kind of tax category which is collected upon value increment realized in the courses of commodity production and commodity circulation or supply of labor services, our country has all - roundly carried out value added tax since january 1st 1994, its sources of taxation involve agriculture, industry, commerce, service industry and other wide spheres
增值稅是對商品生產與流通過程中或提供勞務時實現的增值額徵收的一種稅種，我國自1994年1月1日全面推行增值稅，稅源涉及到農業、工業、商業及服務業等廣泛的領域。
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