1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译） ，无需调整复杂的格 式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就 一次的事！ 外文标题：On the Development Strategy of Chinas Value-Added Tax (VAT) Reform 外文作者：Dongsheng Jin and Weifu Jin 文献出处:(2018) Volume 3 , Special Issue , Journal of China Tax and Policy (如觉得年份太老，可改为近 2 年，毕竟很多毕业生都这样做) 英文 4187 单词，25
2、696 字符(字符就是印刷符)，中文 6617 汉字。 （如果字数多 了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。 ） On the Development Strategy of Chinas Value-Added Tax (VAT) Reform Abstract: Along with the official replacing of Business Tax with value-added Tax (VAT) for some business sectors in Shanghais pilot zone, the issue of VAT reform
3、has attracted widespread attention from the public. This paper will first outline the basic concept of VAT, and then briefly elaborate on the advantages and disadvantages of VAT, the emergence and development of VAT, the introduction of VAT to China and the course of VAT reform in China. The propose
4、d implementation of the VAT pilot program in Shanghai is only a fundamental component of optimising the VAT system. In order to simplify and make the VAT system efficient, China must continue with its VAT reform in accordance with the standards of modern VAT. On 26 October 2011, a State Council executive meeting decided that from 1 Jan 2012 onwards, the VAT system reform will be deepened in pilot zones for some regions and industries, thus gradually changing from imposing business tax
