推荐回答(4个)
营改增的英文:to replace the business tax with a value-added tax
tax 读法 英 [tæks] 美 [tæks]
1、n.税;税款
2、v.对…征税;课税;使纳税;缴纳车辆牌照税;使负重担;使受压力;使大伤脑筋
短语:
1、value-added tax 增值税
2、tax planning 纳税计划
3、tax collection 征税;税捐稽征
4、export tax 出口税
5、tax evasion 漏税,逃税

扩展资料
词语用法:
1、tax的基本意思是向某人或某企业征收税收。引申可指消耗精力等。tax只用作及物动词,可接名词或代词作宾语。可用于被动结构。
2、tax with可作“指责,责备”解。
词义辨析:
tax, assess, impose这组词都有“征税”的意思,其区别是:
1、tax 普通用词,指用各种不同方法向个人或单位征收所得税、房地产税等各种税款。侧重实际征收金钱。
2、assess 指一般情况下,征收房地产税、罚款或其它费用。
3、impose 指在决定个别案件中的处罚或罚款,尤指政府征收某种税收的决定。
营改增 英文:
replace business tax with value-added tax
营业税改征增值税(replace business tax with value-added tax),简称"营改增",是我国财税体制改革(fiscal and taxation reform)的一部分,是国家实施结构性减税(structural tax reduction)的一项重要举措。增值税(value-added tax, VAT)的主要特点是以销项税(output tax)减去进项税(input tax),让纳税人只为产品和服务的增值部分纳税;而营业税(business tax)则通常按照营业收入(business revenue)总额和适用税率直接征税,不能减除进项税额。"营改增"的减税原理,在于取消了重复征税(duplicated taxation)。
据财政部副部长史耀斌介绍,5月1日开始的全面推开"营改增"试点的主要内容是"双扩":一是将试点范围扩大到房地产业、建筑业、金融业和生活服务业,实现增值税对货物和服务的全覆盖(the pilot program of replacing business tax with VAT will be extended to four sectors - property, construction, finance and consumer services - to cover all goods and services),试点完成后营业税将退出历史舞台;二是将所有企业新增不动产所含增值税纳入抵扣范围(VAT deductions will cover all new immovable property of enterprises),比较完整地实现了规范的消费型增值税制度。
国家税务总局副局长汪康表示,此次"营改增"涉及的试点企业有1100多万户(this round of trial reform will involve more than 11m enterprises),试点企业的税收规模超过19000亿,减税规模5000多亿元(reduce the government's tax revenue by more than RMB500b),减税的力度是空前的(unprecedented)。
对于社会较为关心的个人二手房交易(second-hand home transactions)"营改增"问题,汪康表示,财税部门在研究个人住房征税问题时非常审慎,总体目标是确保个人二手房的交易在税收负担(tax burden)上保持基本稳定,同时保证"营改增"后,个人在交易二手房包括在办理二手房产权证(property certificate)过程中,涉及的相关税收问题及办税的流程、场所都保持不变。
针对近期多家国际酒店品牌(international hotel brand)以"营改增"为名进行涨价(raise prices),引发社会各层面对"营改增"的误解等问题,国家旅游局(the National Tourism Administration)携中国旅游饭店业协会表态称,包括饭店业(hospitality industry)在内的各类旅游企业不得以"营改增"为由借机涨价。
[相关词汇]
供给侧结构性改革 supply-side structural reform
宏观经济走向 macro-economic trend
个人纳税等级 tax bracket
个税改革 individual income tax reform
免税 tax exemption
to replace the business tax whith a value-added tax
change sales taxes into value added taxes
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