营业税改增值税外文文献中英文翻译2014年译文3000多字.doc

文献出处：Norrman A, Henkow O.. The influence of business tax VAT to theinternational logistics enterprises [J]. Logistics Technology, 2014, 23: 62-71 原文 The influence of business tax VAT to the international logistics enterprises Norrman, Henkow Based on the background of the policy camp to gain the interpretation of policyand the related solution as a starting point, combined with the practical examples ofthe tax system reform to the impact of the international logistics and relatedenterprises. Value added tax and business tax is South Korea two of the most important in thecurrent turnover tax categories of taxes.Taxation scope of VAT in South Koreadomestic sales, import goods and providing processing, repairs and replacementservices, mainly play a role in the field of industrial production and circulation ofcommodities;While the scope of the business tax includes other services, transfer ofintangible asset and sale of real estate, covers most of the tertiary industry to providelabor services.In short, VAT tax mainly for goods and most services is applicable salestax, the two parallel in the scope of our tax levy, cross each other.As one of the majortax turnover tax on turnover in full as plan tax basis, according to industry settingdifferent tax rates, calculation is simple, and convenient for collection, it in thebalance of the sustainable development of local economy has played a pivotal role.Butthrough long-term practice, the business tax gradually showing its limitations, mainlyembodied in the following aspects: Sales tax is a tax on turnover in full, will inevitably produce double taxation. VAT tax only appreciation of this link, especially after the VAT to consumer VATgeneral taxpayer purchased fixed assets contained can be used as the input VAT taxdeduction, thus leading to relatively VAT 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