谁能帮我翻译下论文题目和文摘部分，不胜感激啊

来源：百度知道 编辑：UC知道 时间：2024/06/08 06:19:12
麻烦各位高人大大帮我翻译下论文题目和文摘部分，在下我不胜感激。

题目：进一步加强增值税管理的思考
【文摘】1979年以后，随着我国经济体制改革的深入进行，传统流转税在商品流通的各个环节对销售额全额征收，上一环节所缴税款在下一环节又并入销售额中重新征税，造成税上加税，重复征税，造成了税负不平的问题。为了保证我国社会主义改革的顺利进行，国务院于1984年颁布了《中华人民共和国增值税条例（草案）》，以及1994年的税制改革使我国使我国税收体制向着适应社会主义经济体制的方向迈出了一大步适应了我国市场经济发展的要求。但是，实践表明，我国现行的增值税制度运行几年来发挥了其应有的作用，但仍然存在一些不尽完善之处，需要进一步改革和完善。为进一步加强增值税的管理，本文从三部分分析了我国现行增值税存在的问题，提出进一步我国增值税管理的基本思路。

Topic: Consideration on Further Strengthening the Management of VAT (还是用全称随便你了,意思一样的，VAT大家也都看得懂：value-added-tax)

Abstract: after 1979, with the further implementation of the economic system reformation, the traditional turnover tax is charged according to sales from each process of the commodity circulation. The tax charged in the previous process, combined as the sales in the next process, will be imposed again which leads to the problems including: tax cascading, overlapping tax and unbalance in income tax burden. In order to guarantee the successful implementation of the socialist reform in China, the State Council announced the PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON VALUEADDED TAX in 1984 and the tax system reform in 1994, both of which have improved the tax system towards the socialist economic system to better meet the requirements of the domestic market economic development. However, the practice shows that the current VAT system has playe