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为了完善税制,尤其为应对国际金融危机对我国经济发展带来的不利影响,国务院决定自2009年1月1日起,在全国推行增值税转型改革,并于2008年11月10日公布了《中华人民共和国增值税暂行条例》,财政部、国家税务总局其后于2008年12月15日也公布了《中华人民共和国增值税暂行条例实施细则》,均自2009年1月1日起施行。此次增值税制度改革,围绕着增值税转型改革这个核心,在立法角度、纳税义务、征收范围、销售行为等方面都做了较大的调整。
In order to perfect the tax system, especially to cope with the adverse effects of the international financial crisis on China’s economic development, the State Council decided to carry out the VAT reform and reform nationwide starting January 1, 2009 and announced on November 10, People’s Republic of China on Provisional Regulations on Value-added Tax, “Ministry of Finance, State Administration of Taxation on December 15, 2008 subsequently also announced the” People’s Republic of China Provisional Regulations on the implementation of value-added tax regulations, "are from January 1, 2009 shall come into force. The reform of value-added tax system revolves around the core value-added tax reform and has made great adjustments in terms of legislation, tax obligations, scope of levies and sales practices.