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1、外文文献翻译原文：Briefanalysisonvalue—addedtaxtransformationanditsinfluenceonenterprisesInordertoexpanddomesticdemand,reducetaxpaymentofequipmentinvestmentofenterprises,boosttechnologicalimprovementandindustrialstructureadjustmentofenterprisesandchangethepatter
2、nofeconomicgrowth,onNov.11th,2008,astandingconferenceoftheStateCouncildecidedtoperformvalue—addedtax(VAT)transformationinallindustriesaroundChinafromJan.1st,2009.Itisestimatedthattherevenuewillbedecreasedover120billionRMB,strikinglyinfluencingenterprise
3、sasthegreatesttaxcuttinginChina’shistoryofindividualtaxreform.1．VATtypesandretrospectionofreformpracticesVATisacirculationtaximposedonthevaluegeneratedintheprocessofmanufacturingandsellinggoodsorprovidingsuchservicesasprocessing,repairandmaintenance.Dep
4、endingonwhetherthepurchasedpermanentassetscanbeoffset.VATfallsintothreetypes:productionVAT,consumptionVATandincomeVAT.Whencountingtheaddedvalue,consumptionVATallowsallVATonpurchasecontainedinthepurchasedpermanentassetsdeductedatatime,thatis,theremains,o
5、btainedbytheincomeofcommoditysalesofataxpayerdeductingtheexpenditureonpurchasinggoodsandlaborinacertainperiodoftaxpayment,andthendeductingtheexpenditureonpurchasingpermanentassetsforthesameperiod,aretakenasthetaxableincome.FortheproductionVAT,whencounti
6、ngtheaddedvalue,itisnotallowedtosetallVATonpurchasecontainedinthepurchasedpermanentassetsbuttaketheremains,gotbytheincomeofcommoditysalesofataxpayerdeductingtheexpenditureonpurchasinggoodsandlabor,asthetaxableincome.FortheincomeVAT,whencountingtheaddedv
7、alue,itisalloweddeductingallVATonpurchasecontainedinthepurchasedpermanentassetstimebytimedependingontheproportionofdepreciationallowedofagivenperiod,thatis,theVATiscountedbasedontheremainsgeneratedbythesalesincomeoftaxpayerdeductingtheexpenditureongoods
8、andlaboralongwithdepreciationofpermanentassets.Atpresent,theconsumptionVATisadoptedbymostcountriesaroundtheworldexceptforsuchafewcountriesasIndonesiaandChina,whichtaketheproductionVATpolicy.1.1ImplementationofproductionVATWhenref
