英语翻译营业税改征增值税是我国目前税制改革的重点和热点,增值税扩围有其必然性,分别体现在营业税重复征税、增值税抵扣链条不完整和出口贸易受阻三个方面上.面对此次改革契机,我们

英语翻译营业税改征增值税是我国目前税制改革的重点和热点,增值税扩围有其必然性,分别体现在营业税重复征税、增值税抵扣链条不完整和出口贸易受阻三个方面上.面对此次改革契机,我们
英语翻译
营业税改征增值税是我国目前税制改革的重点和热点,增值税扩围有其必然性,分别体现在营业税重复征税、增值税抵扣链条不完整和出口贸易受阻三个方面上.面对此次改革契机,我们还应深刻思考中央与地方分税体制,增值税税制完善以及税制改革与经济增长方式的关系等一系列问题.本文结合相关理论对营业税改增值税过程中出现的问题进行分析,系统研究了营改增的原因及必要性,进而提出相应的治理对策.

英语翻译营业税改征增值税是我国目前税制改革的重点和热点,增值税扩围有其必然性,分别体现在营业税重复征税、增值税抵扣链条不完整和出口贸易受阻三个方面上.面对此次改革契机,我们
Sales tax with VAT is currently an emphasis of the tax system's reformation,the expansion of VAT has its inevitability,which were reflected on three aspects,including the double taxation of business tax,incomplete deductible VAT chain and exports blocked.Using the opportunity of this transformation,there is a series of problem which we should come to consideration,including the central and local tax distribution system,policy to improve the VAT regime and the relationship between tax system reform and economic growth pattern.This research was conducted based on the related theories on problems occured in the process of business tax reformation.The causes and necessity of VAT reform has been studied closely in order to propose an appropriate countermeasure.
解释一下营改增的意思?理解不来

我尽力了。。。
Transitioning from sales tax to value added tax is a focus of China's current tax reform. The following demonstrates the inevitability of extending value added tax: double taxation of sale...

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我尽力了。。。
Transitioning from sales tax to value added tax is a focus of China's current tax reform. The following demonstrates the inevitability of extending value added tax: double taxation of sales tax, incompleteness of 增值税抵扣链条 （这个我不是学tax的不知道怎么翻）, and barriers to exports. In the face of the current reform, we shall thoroughly evaluate the division of federal and local levels in the tax system, perfecting value added tax, and the relationship between tax reform and mode of economic growth, etc. This paper first applies related theories to analyze problems that may be encountered in the transition from sales tax to value added tax, systematically probes its causation and necessity, and further suggests corresponding mediating policies.

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