Since the beginning of 2009, the reform on added-value tax from production to consumption has affected China's financial management greatly.
自我国2009年初实施增值税从生产型转为消费型的税收体制改革以来,对我国企业财务管理活动产生了重大影响。
Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance.
增值税会计是财务会计与税务会计的共同研究领域,增值税业务作为一个具体事项既是会计研究对象整体的一部分,又具有区别于其它事项的本质特征。
For purchased plastic ware, rubber ware, ceramic ware and tube for petrochemical industry concluded in contract, added-value tax can also be returned.
购货合同中列名的随设备购进的部分塑料件、橡胶件、陶瓷件及石化项目用的管材等,也可退税。
On the whole, the present added value tax has strengthened the unity and seriousness of tax. It favours the equal competition among the enterprises.
从整体上看,现行增值税增强了税收的统一性和严肃性,有利于企业的平等竞争。
Based on the added model, the interrelated enterprises should make good use of favourable items of the added value tax and make corresponding tax planning.
相关企业应根据增值税抵扣模型,充分利用税收优惠,作好相应的税收筹划。
The change of added-value tax is an issue in the present financial field. It involves the economic problems of all aspects, and it also influences the investment decisions.
增值税转型是当前财税领域关注的重大问题,它涉及经济问题的诸多方面,对企业投资决策的影响亦很大。
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。
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。
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