生产税

其次，考虑了各个要素对国民收入中生产税净额的贡献。

The capital reward of net taxed on production is also considered .

出于同样的目的，当地政府预期撤销痛饮或烟花燃放的禁止将大大地增加生产税和消费税收入。

By the same token , local governments hope that lifting bans on booze or fireworks will bring in big dollops of sales and excise tax .

指常住单位创造的增加值扣除固定资产折旧、劳动者报酬和生产税净额后余额。

Refers to the balance of the value added created by the resident units deducting the laborers'remuneration , net taxes on production and the depreciation of fixed assets .

特别是加入WTO以来，由生产型增值税向先进的消费型增值税转型是中国税收体制改革的必然趋势。

Especially after China getting into WTO , it is an infallible tendency of taxation reformation that productive value added tax is benefit to consumption value added tax .

我国现行生产型增值税存在问题及对策研究

The Problems of Current Productive VAT in Our Country and Countermeasures

生产型增值税向消费型增值税转换势在必行

The Inevitability to Transform from Production-typed to Consumption-typed Value-added tax

生产型增值税转型：基本成效、存在问题与改进对策

Basic Results , Problems and Countermeasures of Productive Value-added Tax in Transition

天然气生产企业增值税倒挂原因及应对策略

Study on Cause of VAT Hanging-upside-down in Natural Gas Enterprise and Strategy Analysis

完善生产型增值税

Improvement of Increment Tax of Productive Model

收入型增值税不应是生产型增值税向消费型增值税转型的过渡阶段。

Revenue type is not the interim of the transition from production type to consumption type .

1994年我国进行了分税制改革，选择了生产型增值税。

In 1994 China carried out reform of the tax system , select the production-type VAT .

今年5月，财政部提高了卷烟生产和销售税，以遏制吸烟。

In May , the Ministry of Finance raised production and consumption taxes on cigarettes to curb smoking .

但随着经济社会的迅速发展，因生产型增值税存在重复征税的制度缺陷，不可避免地带来了诸多负面影响，现行生产型增值税法的诸多弊端日益凸现。

But with the rapid economic and social development , production VAT law inevitably brings a lot of the negative impact .

我国目前实行的生产型增值税已经不适应经济发展的需要。

The present GNP type of value added tax ( VAT ) can not be well adapted to our economic development .

本文的核心内容是我国由生产型增值税向消费型增值税转变的必要性。

In China , the production-oriented value-added tax that is carried out in1994 has not obviously adapted to the current economic situation .

消费型增值税能克服生产型增值税的缺点，是增值税转型的最终目标。

Consumption type of VAT can overcome the disadvantage of production type of VAT and become the final goal of VAT transition .

我国现行生产型增值税已经暴露出种种弊端，不适应我国经济发展的进一步要求。

Nowadays , the exposed disadvantage of production type of VAT doesn t adapt to the requirements of economic development in China .

相比生产型增值税，消费型增值税存在很多优势，如可以刺激企业投资，减轻企业纳税负担等。

Compared with production-based VAT , consumption-based VAT has many advantages , such as stimulating investment , reducing the burden of enterprises .

随着我国进入经济结构转型的关键时期，生产型增值税对技术密集型产业的抑制和对劳动密集型产业的客观促进，已经严重阻碍了我国的经济结构调整。

China enters an important period of economic restructuring , but the productive value-added tax system suppresses technology-intensive industries and promotes labour-intensive industries .

从优化税制角度出发，需要将现行生产型增值税转换为消费型增值税。

From the view of optimizing the tax system , it is necessary to transfer present production type VAT to consumption type VAT .

增值税转型就是将现行的生产型增值税转为消费型增值税，也称作增值税改革。

VAT ( value-added tax ) transformation is the transformation of VAT from production to consumption-type , also known as value-added tax reform .

1994年我国税制改革选择了生产型增值税，对抑制投资膨胀，保证财政收入起到积极作用。

The election of VAT of production from 1994 tax reform plays an active role in restricting investment expansion and guaranteeing financial income .

我国推行的是生产型增值税，存在重复征税、导致企业决策扭曲、与产业政策目标相违背等问题。

China adopts production type VAT , which causes repeated taxation , inappropriate decision of enterprices and violation of the target of industrial policy .

我国自1994年税制改革以来采用了生产型增值税，从2009年1月1日起改为消费型增值税。

Since the tax reform in 1994 , china had adopted production VAT , and shifted to consumption VAT on January 1st , 2009 .

生产型增值税实施十多年来，在减少盲目投资、抑制通货膨胀以及增加财政收入方面都发挥了重大的作用。

In the following more than 10 years , Production-based VAT played a significant role in reducing over-investment , curbing inflation and increasing government revenue .

通过对理论增值额的阐述，讨论了消费型增值税、收入型增值税、生产型增值税各自的特点，指出我国实行的生产型增值税是一种不彻底的增值税。

Adopting income value-added tax can make a steady transition from production value-added tax to consumption value-added tax , thus guarantee both the national revenue and eco-no.

降低有色矿山企业税费负担的途径：尽快实现生产型增值税向消费型增值税的转型；

In order to reduce this burden , the pattern of productive added-value tax changing into consumptive added-value tax should be realized as soon as possible ;

本文首先对增值税的概念予以解释，对增值税的三种类型即生产型增值税、收入型增值税和消费型增值税进行对比分析。

This essay first explains the definition of VAT and making comparison and analysis on3 types of VAT : Production VAT , Income VAT and Consumer VAT .

该系统主要运用增值税管理信息、纳税人以及第三方数据信息，强化煤炭生产企业增值税日常管理和监控，供各级税务机关对煤炭生产企业增值税日常管理、监控、分析和评估的管理系统。

By using VAT management information , taxpayer and the third party data information , this system can enhance the daily supervision and monitoring system of coal enterprises .

按对外购固定资产处理方式的不同，增值税可以分为生产型增值税、收入型增值税和消费型增值税。

According to the difference of the treatment of the Purchased fixed assets , value added tax can be divided into production-based VAT , income-producing VAT and consumption-based VAT .