Beijing tax billing rate refers to the VAT taxpayer current value added tax on taxable income the proportion of sales accounted for the current.
北京开票税负率是指增值税纳税义务人当期应纳增值税占当期应税销售收入的比例。
Therefore, added-value tax, consumption tax, business income tax and agricultural tax in our current tax system should be adjusted.
因此，我国现行税制应在增值税、消费税、企业所得税以及农业税等方面作出适当调整。
Probing into the current law of value-added tax as well as problems that occurs in dealing with accounting, the paper puts forward a general model to account the value-added tax.
对我国现行增值税法以及有关会计处理中存在的一些问题作了分析，并提出设置增值税会计的一般模式。
We have to pay great attention to the tax on income and change tax on value added by production into tax on value added by consumption. The current tax system must be solved completely.
应通过重视和完善所得税增收以及把生产型增值税改变为消费型增值税等途径从根本上改变目前税收体制上存在的问题。
However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties.
而现行增值税制的运行不力，又给企业本不灵活的资金周转带来了新的障碍。
However, current added value tax doesn't function effectively and it also brings inflexible turnover of business fund some new difficulties.
而现行增值税制的运行不力，又给企业本不灵活的资金周转带来了新的障碍。
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