营业税改增值税外文文献翻译2014年译文3000多字

文献出处：Norrman A, Henkow O.. The influence of business tax V AT to the international logistics enterprises [J]. Logistics Technology, 2014, 23: 62-71

原文

The influence of business tax V AT to the international logistics enterprises

Norrman, Henkow

Based on the background of the policy "camp to gain" the interpretation of policy and the related solution as a starting point, combined with the practical examples of the tax system reform to the impact of the international logistics and related enterprises.

Value added tax and business tax is South Korea two of the most important in the current turnover tax categories of taxes.Taxation scope of V AT in South Korea domestic sales, import goods and providing processing, repairs and replacement services, mainly play a role in the field of industrial production and circulation of commodities;While the scope of the business tax includes other services, transfer of intangible asset and sale of real estate, covers most of the tertiary industry to provide labor services.In short, V AT tax mainly for goods and most services is applicable sales tax, the two parallel in the scope of our tax levy, cross each other.As one of the major tax turnover tax on turnover in full as plan tax basis, according to industry setting different tax rates, calculation is simple, and convenient for collection, it in the balance of the sustainable development of local economy has played a pivotal role.But through long-term practice, the business tax gradually showing its limitations, mainly embodied in the following aspects:

Sales tax is a tax on turnover in full, will inevitably produce double taxation. V AT tax only appreciation of this link, especially after the V AT to consumer V AT general taxpayer purchased fixed assets contained can be used as the input V AT tax deduction, thus leading to relatively V AT taxpayer, tax taxpayers tax burden is higher.

For companies to buy services or services, as a result of outsourcing services

including business tax cannot get deduction, lead to enterprise more willing to provide the required services rather than outsourcing services, service production internalization, not conducive to the professional division of labor and service outsourcing development of service industry.

Based on the background of the policy "camp to gain" the interpretation of policy and the related solution as a starting point, combined with the practical examples of the tax system reform to the impact of the international logistics and related enterprises.

Sales tax is a tax on turnover in full, will inevitably produce double taxation.V AT tax only appreciation of this link, especially after the V AT to consumer V AT general taxpayer purchased fixed assets contained can be used as the input V AT tax deduction, thus leading to relatively V AT taxpayer, tax taxpayers tax burden is higher.

For companies to buy services or services, as a result of outsourcing services including business tax cannot get deduction, lead to enterprise more willing to provide the required services rather than outsourcing services, service production internalization, not conducive to the professional division of labor and service outsourcing development of service industry.

In exports for investigation is the international practice, because South Korea services for business tax, when exports to drawback, lead to tax export service, finally influence of South Korea's service industry in the international market competitiveness.From all over the world can be seen in the history of the development of the business tax, it is the business tax repetition of this disease, resulted in a V AT, and lead.Advantages of value added tax is mainly in the following aspects: don't double taxation, have the feature of tax neutral;Link tax, each link tax deduction, final consumer is all taxes; consideringConvenient for export tax rebates, be helpful for their goods and services fair to participate in international competition;Restrict each other on tax collection and administration, cross audit, avoiding tax evasion.

The service lives of taxable sales of more than standard prescribed by the ministry of finance and the total (5 million) of taxpayers for average taxpayer, taxpayer for small-scale taxpayers not in excess of the prescribed standards.With

sound accounting who can provide accurate taxation information small-scale enterprises can also apply for average taxpayer qualification.Pilot policy also specifies the original road, inland waterway cargo transportation since the taxpayer shall be identified in principle of make out an invoice for the general taxpayer.

South Korea in 1994, the turnover tax system reform, according to the international common practice to establish the standardization of the production V AT, with value-added tax as the core to establish a new pattern of the turnover tax: a comprehensive value-added tax in the field of the flow of goods production, on the basis of the select few consumer goods cross to impose consumption tax, and for most services trade to impose business tax.At the end of 2008, to ease the impact of the international financial crisis, the central identified the "structural tax cuts" advocate tone, reflected in terms of turnover tax, mainly will be changed from production V AT to consumer V AT tax.Consumption type allows the enterprise cost of purchased fixed assets value contained in the value-added tax is deducted from all.This transition effectively promote the industrial structure adjustment and technology upgrade, improve the domestic products in the international market competitiveness.After the completion of the V AT, the V AT expansion circumference in the sights of south Korean tax reform.The current tax system apply to the practice of different tax system, goods and services between the goods and services in the unification of the tax on property, destroyed the deduction of V AT chain, in South Korea have certain obstacles on the development of modern service industry, is not conducive to further transformation and upgrading of economic structure.To give full play to the advantages of V AT tax burden fair, its basic condition is as far as possible the "full coverage, the whole chain, full deduction".So, it is imperative to change business tax V AT.

Business tax to the influence of value added tax it away to the enterprise at present, Beijing camp change increases the pilot program has won the approval of the state council, formal implementation is expected to begin in the near future.The company's main business service for international freight forwarders, belongs to the scope of auxiliary "logistics", so as to pay V AT, as general V AT taxpayers.Apply to the

tax rate of 5%, and the difference between tax;After the change of value added tax for 6% of the value-added tax, offset the input tax.Types of taxes, tax rate and tax changes in the way of the development of the enterprise has a long-term impact.Pilot policies also change during the pilot V AT tax belonging to business tax, the continuation of the business tax preferential transitional policy made detailed provisions.

Business tax after the change of value added tax, as a result of value added tax is a tax excluded in price, revenue from the customer can't all as enterprise's revenue, and the need to isolate the income part as the output V AT tax, namely: the business income/(1 + 6%) = tax income.Certain cases, this means that the income items change business tax V AT will inevitably lead to the income of business scale, the tax payable, the corresponding change of turnover and profit.

The author's international freight forwarding business is mainly decided by the cost price, gross margin is relatively fixed, in order to facilitate more business tax change V AT after each related financial index change under different circumstances, do the following hypothesis: hypothesis after tax reform without tax gross margin (hereinafter referred to as the gross profit margin) level remains the same;Taxes only consider the business tax and value-added tax, does not consider calculated on business tax and value-added tax each additional taxes and fees;Consider only associated with operating revenue and operating cost of V AT, and both contain V AT rates are consistent, to 6%.

The company mainly to international trade, commodity circulation link of customer is given priority to, in the industry's average taxpayer clients, for example, after the tax reform, providing international cargo transport agency services to issue special V AT invoices, my company to maintain the price the same or increase (up to Maori constant), the relevant freight cost will be reduced by more than 5% of the clients.In addition, the customer deductible V AT amount increases, the V AT payable will decrease accordingly.Illustrate that: international freight forwarding business by the tax change after paid V AT, will greatly improve the international trade class customer profit space.Is still using the previous example, the company provides international cargo transport agency services customers in commodity production and

circulation field.

By the above analysis can be concluded that the business tax after the change of value added tax, in front of the meet the conditions of the four assumptions listed, if you still perform the original price unchanged, the tax reform to cause a decline in revenue, gross margin level of business, should pay tax increases, eventually reduce enterprise profits;If you raise the price to ensure that the gross margin level is constant, the operating income is reduced, should pay tax increase.

Business tax changes are confirmed as general taxpayer V AT, input tax can be calculated at to obtain special invoices for value-added tax deduction.If acquire other taxpayers' original belongs to the scope of business tax differences can collect invoices, can be deducted from the sales in the invoice value;Such as the special invoice to invoice to obtain tax authorities must indicate the output tax deduction.

The result of the tax increase, on the one hand, further squeeze corporate profits, the development of industry.On the other hand, in the case of its difficult to digest, will cause freight rate rise, which would push up prices.It is reported that many famous international freight companies in Shanghai after issue V AT invoices to the customer request, on the original cost pay more tax.In view of the problems exposed by the Shanghai pilot, the south Korean federation of logistics and purchasing has been made to the relevant state departments including the goods transportation services into logistics support service, and appropriately increase the input tax deductions in eight Suggestions, in case the camp change increases the pilot policy has adverse effects on the entire logistics industry.

Business tax change after V AT as small-scale taxpayers, transport, international freight forwarding business taxpayers obtain other taxpayers' original belongs to the scope of business tax differences can collect invoices, can be deducted from the sales in the invoice value.Other industries such as to obtain the original belong to the scope of business tax differences can collect other taxpayers invoice, can also be deducted from the sales of the invoice value, but the pilot average taxpayer or pilot the invoice of small-scale taxpayers shall not deduct the sales.Pilot policies also change during the pilot V AT tax belonging to business tax, the continuation of the business tax

preferential transitional policy made detailed provisions.

Business tax after the change of value added tax, international freight forwarding business chain joined the V AT deduction.Although in the short term, the scale of business will decrease, didn't really reduce tax burden, also has the potential to reduce profits.But in the long run, the business tax change of value added tax more significance lies in: eliminate double taxation;Is conducive to the professional division of labor and service outsourcing services,Promote the specialization of social division of labor;Strengthen service industry competition ability.All of this will be conducive to further expand the market, enterprises expand sales.In addition, the "battalion to add" also can impact on the industry standard.Related industries in major and value-added tax management system, to the enterprise financial accounting requirements will be more standardized and rigorous.At the same time, because the customer requirements for legal, compliance V AT deduction vouchers, would force some imperfect management of small enterprises withdraw from the market

译文

营业税改增值税对国际物流企业的影响

诺曼；科诺

本文以“营改增”政策的背景及对相关方案政策的解读为出发点，结合本单位实际举例说明该项税制改革给国际物流及相关企业带来的影响。增值税和营业税是韩国现行流转税中两个最为重要的税种。增值税的征税范围包括在韩国境内销售、进口货物以及提供加工、修理修配劳务，主要在工业生产和商品流通领域发挥作用；而营业税的征税范围则包括其他劳务、转让无形资产和销售不动产，覆盖了第三产业提供的大部分劳务行为。简言之,增值税主要针对货物征税，而

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对于购买服务或劳务的企业来说，由于外购服务所含营业税无法得到抵扣，导致企业更愿意自行提供所需服务而非外购服务，服务生产内部化，不利于服务业的专业分工和服务外包发展。

出口适用零税率是国际通行做法，由于韩国服务业适用营业税，在出口时无法进行退税，导致服务含税出口，最终影响了韩国服务业在国际市场上的竞争力。从全世界营业税的发展历史中可以看出，正是营业税重复征收的这一弊病，致使增值税出台，并大显身手。增值税的优势主要体现在以下方面：不重复征税，具有中性税收的特征；逐环节征税，逐环节扣税，最终消费者是全部税款的承担者；方便出口退税，有利于本国商品和劳务公平地参与国际竞争；在税收征管上互相制约，交叉审计，避免发生偷税。

应税服务年销售额超过财政部和国家税务总规定标准（500 万）的纳税人为一般纳税人，未超过规定标准的纳税人为小规模纳税人。会计核算健全，能提供准确税务资料的小规模企业也可申请一般纳税人资格。试点政策也规定了原公路、内河货物运输业自开票纳税人原则上均应当申请认定为一般纳税人。

韩国在1994 年进行了流转税税制改革，按国际通行的做法建立了规范化的生产型增值税，以增值税为核心建立了新的流转税格局：在商品生产流通领域实行全面的增值税，在此基础上选择少数消费品交叉征收消费税，而对大部分劳务交易征收营业税。2008 年底，为缓解国际金融危机的冲击，中央确定了“结构性减税”的主基调，体现在流转税方面，主要是将增值税由生产型增值税调整为消费型增值税。消费型增值税允许将企业购进的固定资产价值中所含的增值税款全部扣除。( 完整翻译请到百度文库，或直接与我联系，qq 1565218518)

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土木工程外文文献翻译

专业资料 学院： 专业：土木工程 姓名： 学号： 外文出处：Structural Systems to resist (用外文写) Lateral loads 附件：1.外文资料翻译译文；2.外文原文。

附件1：外文资料翻译译文 抗侧向荷载的结构体系 常用的结构体系 若已测出荷载量达数千万磅重，那么在高层建筑设计中就没有多少可以进行极其复杂的构思余地了。确实，较好的高层建筑普遍具有构思简单、表现明晰的特点。 这并不是说没有进行宏观构思的余地。实际上，正是因为有了这种宏观的构思，新奇的高层建筑体系才得以发展，可能更重要的是：几年以前才出现的一些新概念在今天的技术中已经变得平常了。 如果忽略一些与建筑材料密切相关的概念不谈，高层建筑里最为常用的结构体系便可分为如下几类： 1.抗弯矩框架。 2.支撑框架，包括偏心支撑框架。 3.剪力墙，包括钢板剪力墙。 4.筒中框架。 5.筒中筒结构。 6.核心交互结构。 7. 框格体系或束筒体系。 特别是由于最近趋向于更复杂的建筑形式，同时也需要增加刚度以抵抗几力和地震力，大多数高层建筑都具有由框架、支撑构架、剪力墙和相关体系相结合而构成的体系。而且，就较高的建筑物而言，大多数都是由交互式构件组成三维陈列。 将这些构件结合起来的方法正是高层建筑设计方法的本质。其结合方式需要在考虑环境、功能和费用后再发展，以便提供促使建筑发展达到新高度的有效结构。这并

不是说富于想象力的结构设计就能够创造出伟大建筑。正相反，有许多例优美的建筑仅得到结构工程师适当的支持就被创造出来了，然而，如果没有天赋甚厚的建筑师的创造力的指导，那么，得以发展的就只能是好的结构，并非是伟大的建筑。无论如何，要想创造出高层建筑真正非凡的设计，两者都需要最好的。 虽然在文献中通常可以见到有关这七种体系的全面性讨论，但是在这里还值得进一步讨论。设计方法的本质贯穿于整个讨论。设计方法的本质贯穿于整个讨论中。 抗弯矩框架 抗弯矩框架也许是低，中高度的建筑中常用的体系，它具有线性水平构件和垂直构件在接头处基本刚接之特点。这种框架用作独立的体系，或者和其他体系结合起来使用，以便提供所需要水平荷载抵抗力。对于较高的高层建筑，可能会发现该本系不宜作为独立体系，这是因为在侧向力的作用下难以调动足够的刚度。 我们可以利用STRESS，STRUDL 或者其他大量合适的计算机程序进行结构分析。所谓的门架法分析或悬臂法分析在当今的技术中无一席之地，由于柱梁节点固有柔性，并且由于初步设计应该力求突出体系的弱点，所以在初析中使用框架的中心距尺寸设计是司空惯的。当然，在设计的后期阶段，实际地评价结点的变形很有必要。 支撑框架 支撑框架实际上刚度比抗弯矩框架强，在高层建筑中也得到更广泛的应用。这种体系以其结点处铰接或则接的线性水平构件、垂直构件和斜撑构件而具特色，它通常与其他体系共同用于较高的建筑，并且作为一种独立的体系用在低、中高度的建筑中。

软件工程论文参考文献

软件工程论文参考文献 [1] 杜献峰 . 基于三层 B/S 结构的档案管理系统开发 [J]. 中原工学院学报，2009:19-25 [2]林鹏，李田养. 数字档案馆电子文件接收管理系统研究及建设[J].兰台世界，2008:23-25 [3]汤星群.基于数字档案馆建设的两点思考[J].档案时空，2005:23-28 [4]张华丽.基于 J2EE 的档案管理系统设计与实现[J].现代商贸工业. 2010:14-17 [5] 纪新.转型期大型企业集团档案管理模式研究[D].天津师范大学，2008：46-57. [6] 周玉玲.纸质与电子档案共存及网络环境电子档案管理模式[J].中国科技博览，2009：44-46. [7] 张寅玮.甘肃省电子档案管理研究[D]. 兰州大学，2011:30-42 [8] 惠宏伟.面向数字化校园的档案信息管理系统的研究与实现[D]. 电子科技大学，2006:19-33 [9] 刘冬立.基于 Web 的企业档案管理系统的设计与实现[D].同济大学，2007:14-23 [10]钟瑛.浅议电子文件管理系统的功能要素[J]. 档案学通讯，2006:11-20 [11] 刘洪峰，陈江波.网络开发技术大全[M].人民邮电出版社，2005：119-143. [12] 程成，陈霞.软件工程[M].机械工业出版社，2003：46-80. [13] 舒红平.Web 数据库编程-Java[M].西安电子科技大学出版社，2005：97-143. [14] 徐拥军.从档案收集到知识积累[M].是由工业出版社，2008：6-24. [15]Gary P Johnston，David V. Bowen.he benefits of electronic recordsmanagement systems: a general review of published and some unpublishedcases. RecordsManagement Journal，2005:44-52 [16]Keith Gregory.Implementing an electronic records management system: Apublic sector case study. Records Management Journal，2005:17-21 [17]Duranti Luciana.Concepts，Principles，and Methods for the Management of Electronic RecordsR[J].Information Society，2001：57-60.

外文文献翻译——参考格式

广东工业大学华立学院 本科毕业设计（论文） 外文参考文献译文及原文 系部经济学部 专业经济学 年级 2007级 班级名称 07经济学6班 学号 16020706001 学生姓名张瑜琴 指导教师陈锶 2011 年05月

目录 1挑战：小额贷款中的进入和商业银行的长期承诺 (1) 2什么商业银行带给小额贷款和什么把他们留在外 (2) 3 商业银行的四个模型进入小额贷款之内 (4) 3.1内在的单位 (4) 3.2财务子公司 (5) 3.3策略的同盟 (5) 3.4服务公司模型 (6) 4 合法的形式和操作的结构比较 (8) 5 服务的个案研究公司模型：厄瓜多尔和Haiti5 (9)

1 挑战：小额贷款中的进入和商业银行的长期承诺 商业银行已经是逐渐重要的运动员在拉丁美洲中的小额贷款服务的发展2到小额贷款市场是小额贷款的好消息客户因为银行能提供他们一完整类型的财务的服务，包括信用，储蓄和以费用为基础的服务。整体而言，它也对小额贷款重要，因为与他们广泛的身体、财务的和人类。如果商业银行变成重的运动员在小额贷款，他们能提供非常强烈的竞争到传统的小额贷款机构。资源，银行能廉宜地发射而且扩张小额贷款服务rela tively。如果商业广告银行在小额贷款中成为严重的运动员，他们能提出非常强烈的竞争给传统的小额贷款机构。然而，小额贷款社区里面有知觉哪一商业银行进入进入小额贷款将会是短命或浅的。举例来说，有知觉哪一商业银行首先可能不搬进小额贷款因为时候建立小额贷款操作到一个有利润的水平超过银行的标准投资时间地平线。或，在进入小额贷款，银行之后可能移动在－上面藉由增加贷款数量销售取利润最大值－或者更坏的事，退出如果他们是不满意与小额贷款的收益性的水平。这些知觉已经被特性加燃料商业银行的情形进入小额贷款和后来的出口之内。在最极端的，一些开业者已经甚至宣布，”降低尺度死！”而且抛弃了与主意合作的商业银行。 在最 signific 看得到的地方，蚂蚁利益商业银行可能带给小额贷款，国际的ACCION 发展发射而且扩张的和一些商业银行的关系小额贷款操作。在这些情形的大部分方面， ACCION 和它的合伙人正在使用方法，已知的当做服务公司模型，表演早答应当做一个能工作的方法克服真正的。 商业银行的障碍进入和穿越建立长命的小额贷款操作一个商业银行 这论文描述如何服务公司模型、住址商业银行中的主要议题进入进小额贷款，监定成功建立的因素动作井小额贷款服务公司，和礼物结果和小额贷款的课servic e 公司用最长的经验，在海地和审判官席 del 的 SOGEBANK│ SOGESOL 初期结果指出那这服务公司模型表现一重要的突破在促成商业银行进入和留在小额贷款。在厄瓜多尔的 Pichincha│ CREDIFE。初期结果指出服务公司模型在促成商业广告中表现一次重要的突破银行进入而且留在小额贷款。

外文翻译--《软件工程-实践者的研究方法》

附录 Software Engineering-A PRACTITIONER’S APPROACH Written by Roger S. Pressman, Ph.D. （P.340-P.343） 13.3DESIGN PRINCIPLES Software design is both a process and a model. The design process is a sequence ofsteps that enable the designer to describe all aspects of the software to be built. It is important to note, however, that the design process is not simply a cookbook. Creative skill, past experience, a sense of what makes “good” software, and an overallcommitment to quality are critical success factors for a competent design. The design model is the equivalent of an architect’s plans for a house. It begins by representing the totality of the thing to be built (e.g., a three-dimensional renderingof the house) and slowly refines the thing to provide guidance for constructing eachdetail (e.g., the plumbing layout). Similarly, the design model that is created for softwareprovides a variety of different views of the computer software. Basic design principles enable the software engineer to navigate the design process.Davis suggests a setof principles for software design, which have beenadapted and extended in the following list: ? The design process should not suffer from “tunnel vision.” A gooddesigner should consider alternative approaches, judging each based on therequirements of the the resources available to do the job, and thedesign concepts presented in Section ? The design should be traceable to the analysis model. Because a singleelement of the design model often traces to multiple requirements, it is necessaryto have a means for tracking how requirements have been satisfied bythe design model. ? The design should not reinvent the wheel. Systems are constructed usinga set of design patterns, many of which have likely been encountered before.These patterns should always be chosen as an alternative to reinvention.Time is short and resources are limited! Design time should be invested inrepresenting truly new ideas and integrating those patterns that already exist. ? The design should “minimize the intellectual distance” between the software and the problem as it exists in the real world.That is, the structure of the software design should (whenever possible)mimic the structure of the problem domain.

土木 建筑 外文文献翻译 中英文：地下建筑结构

Construction of rock or soil in the construction. It is a modern city of high-speed product development, the city will again ease the contradictions of the role to improve the living environment, but also opened up new human life. Rational development and utilization of human natural and artificial excavation of the underground space, not only help to ease the development of modern urban contradictions, to improve the living environment, but also to open up a new human life. Because of the large-scale development of underground construction, underground architecture is taking shape, its research includes the history of development of underground construction and development of underground space development and utilization of underground space in urban planning, various types of underground construction planning and design, as well as underground construction and related environmental, physiological, psychological and technical issues. Underground construction has a good protective performance, better thermal stability and confined, as well as an integrated economic, social and environmental benefits. Underground construction in a certain thickness of rock or soil, you can avoid or reduce nuclear weapons, conventional weapons, chemical and biological weapons of destruction, while at the same time more effectively to resist earthquakes, hurricanes and other natural disasters. Underground construction in and around the confined environment of relatively stable existence of the temperature field, temperature, or for creating ultra-clean manufacturing environment and at low temperatures or under high-temperature storage of materials, pollution prevention, especially for energy conservation as well. In the city planned the construction of underground construction, urban land use for savings, lower building density, to improve urban transportation, the