中英文外文文献翻译铁路运输业营业税改征增值税.doc

本科毕业设计（论文） 中英文对照翻译 (此文档为word格式,下载后您可任意修改编辑!) 作者：Rafat 期刊：Social Science Electronic Publishing, 2016, 第5卷，第6期，pp: 617-630 原文 The study on the influence of business tax reform into VAT to railway transport industry 作者 Rafat M Abstract Among the countries that implied the value added tax in transportation industry, a few original implement planned economy of the countries of Eastern Europe, other all use consumption-based value-added tax. EU member states have unified tax system, the latest and most complete of the European council in 2006, no. 112 on VAT in the common system of instruction points out: the VAT taxpayer for perpetrators of "economic activity". Among them, economic activity is refers to the manufacturers, merchants or provide services of any activities, including mining, agricultural activities, and (free) professional activities, and in order to generate income and, tangible or intangible property characteristic of sustainable development and utilization of has also been defined as here refers to economic activity. Keywords: Railway transportation; Business tax; Value added tax 1 Introduction Allen Tate expounds five classes for various reasons in the VAT system may be treated differently, respectively for agriculture, small business owners, retailers, difficult to collect the goods and services. He pointed out that on the premise of fully considering the tax cost, for difficult to collect the goods and services should be included in the scope of value-added tax levy, and as much as possible. For individual cases, such as countries in order to ensure the livelihood of the people and encourage the goods, can not through the low tax rate or tax exemption treatment, but in the form of subsidies. For the retailers and small business owners, more flexible way may be used for management, effective. On VAT system and the comprehensive comparison of the results after that only a tax on imported goods and manufacturing base is too small, the deduction co