营改增英文分析.docxVIP

2013级：K0_7A_班, 上课名册序号：No._08_, 2015-06-15云南大学大学外语部《学术英语》学期论文Term Paper for Academic English AE of YNU题 目__ “营改增”浅论 Topic____ _ BT Reforms To VAT __ _学院 经济学院___ _ __ 专业 会计 姓名 张凯 学号 20131030317 手机_ _ QQ 1285692387 任课教师杨金明 论文评分 ____ BT REFORMS TO VATZhang Kai K07A 20131030317accounting TelbstractIn 1954,France has firstly put value-added tax into practice, and in recent years,there are more than 170countries and regions imitate France. Recently,on the basis of business tax and value-added tax have involved in China tax system, for lightening the tax burden of company,China hasbeen trying to put forward the reformation that BT reforms to VAT.Key words: Value-added tax、business tax、reformationIntroductionIn 2011, approved by the state council, the ministry of finance and the state administration of taxation jointly announced theprogram of BT reforms to VAT. From January 1, 2012, transportation industry and part of modern service industry in Shanghai begin to promotereformation. At this point, the reformation of goods service tax has begun. Since August 1, 2012 to the end of the year, the state council expandedBT reforms to VAT pilot to 10 provinces and cities.Until August 1,2013,it has spread to the whole country. On December 4th,2013,in state council executive meeting, government made the decision that from January 1, 2014, the railway transport and postal services join the tax reformation. Since June 1, 2014, telecommunications industry was involved.In the future,more industries will be involved.Literature ReviewCurrent value added tax and business tax parallel computing caused many problems, highlight the necessity of this tax reformation, BT reforms to VAT is the key to structural tax reduction, is a significant reformation of economic restructure adjustment and economic development model change, also is the ine