UC知道翻译有关增值税的摘要
来源：百度知道 编辑：UC知道 时间：2024/06/07 23:38:20
目前随着新增值税暂行条例的实施，对旧增值税的某些条例做了修改及补充，使增值税制度也随之得到了进一步的完善，更贴近我国经济发展的脚步。
本文为进一步了解增值税，首先阐述了增值税制度的产生和发展，随后，分析了旧增值税存在的问题及不利影响，并对有关方面提出较与意义的建议及解决方法。然后在此基础上介绍了《新增值税暂行条例》，并对新旧增值税做了较为系统的比较，从中可以清晰地对比出新旧增值税在内容上的不同，而后介绍新增值税制定的原则及意义，介绍新增值税产生的历史背景，再对新增值税进行详细地分析，包括会计处理、纳税筹划等等方面。明确增值税在我国税种中的重要性，增值税改革的谨慎性和必要性。
关键词：新旧增值税；内容；会计处理；纳税筹划
At present, with the Provisional Regulations on the implementation of new value-added tax, value-added tax on some of the old Ordinance had been amended and supplemented, so that value-added tax system also has been further improved, closer to the pace of China's economic development.
In this paper, in order to further understand the value-added tax, the first value-added tax system on the emergence and development, followed by an analysis of the problems the old value-added tax and the adverse effects, and more concerned with the significance of proposed recommendations and solutions. On this basis and then introduced the "Provisional Regulations on the new value-added tax," the old and new value-added tax and do a more systematic comparison, which can clearly contrast the old and new value-added tax on the difference in the content, and then value-added tax on the new formulation of the principles and significance of new value-added generated by the historical