This paper mainly analyses the influences that tax-system reforms ( including reforms of value-added tax and enterprise income tax) will exert on the government revenue by building Error Correction Model with E-G two step method through unit root test and co-integration test.

Chapter 5 introduces international reform trend of increasing efficiency of enterprise income tax. It focuses on the reforming measure in OECD countries to increase enterprise income tax efficiency.

第五章探讨提高企业所得税效率改革的国际趋势，重点分析了OECD国家在提高企业所得税效率方面的改革措施。

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We have the second highest corporate tax rate among Organisation for Economic Co-operation and Development countries and many other tax policies that make it difficult for US companies to compete.

美国的企业所得税税率在经合组织（OECD）成员国中名列第二，许多其他税收政策也加大了美国企业竞争的难度。

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Income tax as a necessary operating costs, which is characterized by heavy burdens, elasticity and pass on difficult.

企业所得税作为G汽车集团的必要运营成本支出，其特点是负担重、弹性大且转嫁难，通过在经营活动中加强企业所得税税务筹划，是降低G汽车集团运营成本的有效手段。

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Corporate Income Tax Policy and Regional Economy Developing in Harmony

企业所得税政策与区域经济协调发展

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The UK government said two years ago that it wished to create the most competitive corporate tax regime among the Group of 20 largest economies.

英国政府两年前表示，希望制定出在20国集团（G20）中最有竞争力的企业所得税制度。

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Failing to meet other requirements for the preservation of special invoices specified by the State Administration of Taxation or taxation bureaux which are directly under it.

未执行国家税务总局或其直属分局提出的其他有关保管专用发票的要求。

provided by jukuu

The temporary model and form number ( attached behind) of the Special Invoice.

《专用发票》暂定式样和联次（式样附后）。

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It should use the special invoices of service trades.

应使用服务业专用发票。

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Expand the scope for drawing up special invoices or special-purpose invoice for VAT;

扩大专业发票或增值税专用发票开具范围；

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The following we should use to perfect the export rebate system of agricultural products: regulate the usage of the special receipts of the agricultural products;

优化农产品出口退税制度应从以下两方面入手：规范农产品收购业务专用发票的使用，堵塞农产品征税过程中的漏洞；

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On Strengthening Incremental Tax Bill Management

加强增值税专用发票管理的探讨

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Printing special invoices without authorization;

私自印制专用发票；

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General VAT taxpayers to apply for a maximum time limit of the vote required to fill what?

一般纳税人申请增值税专用发票最高开票限额时需填报什么？

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There are cases of the above, such as invoices Linggou has been in charge of the Withholding tax authorities should balance the IC card and invoices.

有上列情形的，如已领购专用发票，主管税务机关应暂扣其结存的专用发票和IC卡。

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With the general taxpayer," Ling Gou invoice book", IC card and identity managers Linggou VAT.

一般纳税人凭《发票领购簿》、IC卡和经办人身份证明领购增值税专用发票。

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Dividing the tax deducing function of the special VAT invoice s;

分流增值税专用发票扣税作用；

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The basic forms of special-purpose invoices for VAT should also include the deducting form, the invoice receiver uses it as a voucher for deducting tax money.

增值税专用发票的基本联次还应包括抵扣联，收执方作为抵扣税款的凭证。

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No, it can't. It should use the special invoices of service trades.

谢：不可以，应使用服务业的专用发票。

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Crime of falsely making out specialized VAT receipt has been developing with the system of VAT and VAT invoice.

虚开犯罪是伴随着增值税及增值税专用发票制度而产生的。

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General of the circumstances under which taxpayers can not be issued Linggou VAT?

一般纳税人在什么情况下不能领购开具增值税专用发票？

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