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1、毕设附件外文文献原文及译文文献出处作者:SmithD期刊：Economics&Management,2016年，第5卷，第3期，PP：31-41.原文ThestudyontheinfluenceofVATinsteadBusinesstaxtothemanufacturingindustrySmithDAbstractVATinsteadBusinesstaxcaneliminatingdoubletaxation,perfectingthetaxsystem,optimizethetaxstr
2、ucture,andpromoteindustrialstructureadjustmenthasimportanttheoreticalsignificanceandpracticalsignificance.Atpresent,theVATinsteadBusinesstaxonthereformpath,thedirectionandtargethavemadesignificantbreakthrough,buttherearecomplextax,assigningmore,highs
3、tandard,VATisnotthorough,unreasonabledistribution,nexttotherelationshipbetweentaxandhighlightthetaxationmainbodyandreducetaxlevels,toreducetheaveragetaxpayerstandard,increaseofformacompleteset,expandingthescopeofthepilot.Keywords:VATinsteadBusinessta
4、x;Manufacturing;Impact1IntroductionDuetothemanufacturingenterpriseintheprocessofproductionoperations,andtransportationenterprises,technology,culturalenterprises,logisticscompanies,consultingservicecompaniesandleasingcompaniesthereisaspiderwebofrelati
5、onships,suchasaclosebusinessrelationshipbetweenthem,theeconomicinterestsoftherelationshipbetweenlayers.Manufacturingenterprisestopurchasematerialsandsellingproductstotransporttohelptransport.Todevelopnewproductstoscienceandtechnologycooperation,andhe
6、lpenterprisesorpurchasedfromscienceandtechnologyenterprisepatentandtechnology.Productsneedadvertisingcompaniesadvertisingdesignandadvertising.Intheaspectoflawneedlegaladvicetothelawfirm.Tftheproductioncapacityisinsufficienttoleasingcompanymayalsoleas
7、eequipment.Inaddition,alsoneedtobecertifiedpublicaccountantsauditservicesmayalsoneedtoassetsassessmentservices,financialadvisoryservices,etc.Undertheconditionofmarketeconomy,manufacturingenterprisestakethetransportenterprises,serviceenterprises,isthe
8、needtopaytax.BeforechangebusinesstaxpaidVAT,nominallytransportenterprises,serviceenterprisesinthecountrytopaybusinesstax,thetaxtheypayisessentiallybytheirserviceobjects,manufacturingenterprises,becauseintax,businesstaxisthepricebeincludedintheservice
