消费型

• Our passion is to ensure consumers enjoy a life filled with the best of digital content , digital entertainment and digital memories by building consumer electronics that combine and connect a wide range of the latest technology drawn from the best of the computing and consumer electronics world
  我们致力于使消费者通过从最新最佳的电子消费世界里建立更泛的消费型电子设备，从而来享受充满最佳数字连接，数字娱乐和数字记忆带给我们的满足感。
• Unifying tax systems of all kinds enterprise ; the value - added tax is changed into a consuming type by the production model , including equipment investment in the value - added tax ' s deducting range ; improving the individual income tax , under unifying the policy prerequisite of tax es , we shall give the place government proper tax administrative power , creating the condition and realizing progressively that the tax system in urban and rural areas is unified
  统一各类企业税收制度；增值税由生产型改为消费型，将设备投资纳入增值税抵扣范围；完善消费税，适当扩大税基；改进个人所得税，实行综合和分类相结合的个人所得税制；实施城镇建设税费改革，条件具备时对不动产开征统一规范的物业税，相应取消有关收费；在统一税政前提下，赋予地方适当的税政管理权；创造条件逐步实现城乡税制统一。
• It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system , the setting of the rebate rate , the unification of the administrative measure of the export rebate , the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate , which can ultimately acquire the least rebate cost and the maximum rebate benefit . to be detail , first , the existing vat system should be reformed , the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened , which can establish a good basis for the optimization of the export rebate system ; second , after considering the national and international practical situation comprehensively , the suitable rebate rate which is combined " neutral and different " should be chosen , and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third , with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate , the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption , credit and rebate " ; forth , the existing sharing measure of vat should be innovated , the new rebate burden system - " first rebate then share " should be built ; fifth , a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
  研究表明，我国目标出口退税机制需要从五个方面进行构建：即增值税制度改革、退税率设置、退税管理办法统一、退税财政分担优化和退税管理的强化，最终方可达到总体退税成本最低和退税收益的最大化。更具体地说，一是改革现行增值税制度，将我国增值税制度由生产型逐步转为消费型，并强化征税管理，为退税机制的优化奠定基础；二是在综合考虑国内国际实际情况的前提条件下，选择适宜我国的“中性与非中性”相结合的退税率，并建立一套具有相对稳定性和适时灵活性的弹性退税率机制；三是伴随着外贸体制改革的进一步深化和退税管理能力的逐步提高，将现行两种出口退税管理办法逐步过渡到以“免、抵、退”为主的单一管理办法；四是改革现行增值税共享办法，建立“先退税后共享”的新型退税负担机制；五是建立一套针对出口企业和税务机关的激励约束机制，有效强化出口退税的管理。
• There are four positive influences after it is transformed from production type to consumption type : 1st , to influence directly the proportion of enterprise ' s equipment invest , thus to influence the assets ' organic component and production ' s scientific and technical content decisively . 2nd , fixed assets construction period can be shorted though profit driven system . 3rd , to lower invest cost of fixed assets , then to lower manufacture cost of product . 4th , to give enterprise a balanced taxes and duties environment to compete
  当增值税由生产型改为消费型后，将产生四点积极影响：一是对企业投资中设备投资的比例产生直接影响，从而时资本的有机构成和产品的科技含量产生决定性影响；二是通过利润驱动机制，缩短固定资产建设周期；三是降低固定资产的投资成本，继而降低产品的制造成本；四是使企业在公平的税负环境下展开竞争。
• Us president george w . bush said that he hoped china would transform from a country where people " hoard the money they have " into one where people buy large amounts of us products . in an interview with radio talk show host rush limbaugh wednesday , bush said china should become " a society in which there ' re consumers
  布什总统本周三在接受鲁什林堡主持的广播谈话节目的采访时说，中国应从一个“储蓄型社会”转变为“消费型社会” ，因为现在中国爱存钱的人实在是太多了。
• Also this paper compares value - added tax system of foreign countries with ours and analyzes the value - added tax classifications used in detail , then points out the inadequacy of present value - added tax for production , and must execute of value - added tax for consumption and the measurement in converting into value - added tax for consumption . in the meantime , this paper gives suggestions on how to enlarge collection scope and how to improve value - added invoice management
  本文通过对比中外增值税税制，对增值税的实施类型进行了较为细致的分析，指出了现行生产型增值税的不足，提出中国应实行消费型增值税，并对转为消费型增值税中可能出现的问题提出解决的措施；同时对征税范围的扩大、增值税发票的管理提出了改进的建议。
• Against the background of incremental taxation transform tried out in the north - eastern area in 2004 , the paper expounds the necessity of taxation transform from production to consumption type , as well as the followed difficulty for us , and then discusses the management of incremental taxation with consumption type after transform
  摘要文章以2004年我国东北地区试行增值税转型为背景，结合我国经济国情，阐述了将中国现行的生产型增值税转为消费型增值税的必要性及所面临的困难，并介绍了转型后的消费型增值税会计处理。
• In light of these problems , we need to adopt a pragmatic policy measures : production - based value - added tax to gradually shift to consumption - based value - added tax ; business taxes need to adjust the tax base due to lower business tax rate . right to personal income tax classification combined with the composite system
  针对这些问题，我们需要采取务实的政策措施：生产型增值税逐步转型为消费型增值税；营业税需要调整征税范围，适当降低营业税的税率；对个人所得税要实行分类与综合相结合的税制。