中英文外文文献翻译营改增对制造业的影响.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：Smith D 期刊：Economics & Management, 2016年，第5卷，第3期，PP：31-41. 原文 The study on the influence of VAT instead Business tax to the manufacturing industry Smith D Abstract VAT instead Business tax can eliminating double taxation, perfecting the tax system, optimize the tax structure, and promote industrial structure adjustment has important theoretical significance and practical significance. At present, the VAT instead Business tax on the reform path, the direction and target have made significant breakthrough, but there are complex tax, assigning more, high standard, VAT is not thorough, unreasonable distribution, next to the relationship between tax and highlight the taxation main body and reduce tax levels, to reduce the average taxpayer standard, increase of form a complete set, expanding the scope of the pilot. Key words: VAT instead Business tax; Manufacturing; Impact 1 Introduction Due to the manufacturing enterprise in the process of production operations, and transportation enterprises, technology, cultural enterprises, logistics companies, consulting service companies and leasing companies there is a spider web of relationships, such as a close business relationship between them, the economic interests of the relationship between layers. Manufacturing enterprises to purchase materials and selling products to transport to help transport. To develop new products to science and technology cooperation, and help enterprises or purchased from science and technology enterprise patent and technology. Products need advertising companies advertising design and advertising. In the aspect of law need legal advice to the law firm. If the production capacity is insufficient to leasing company may also lease equipment. In addition, also need to be certified public accountants audit services may also need to assets assessment services, financial advisory services, etc. Under the condition of market economy, manufacturing ente