Question

有没有哪位英语高手帮忙翻译论文摘要～～非常急～～本人万分感谢（不要在线翻译）

增值税根据税基的宽窄不同，分为生产型增值税、收入型增值税和消费型增值税。从2009年1月1日起，我国在全国范围内实施增值税转型改革，将生产型增值税转变为消费型增值税。增值税是我国的第一大税种，改革后的增值税仍具有普遍征收、价外计税、使用专用发票、税率简化等特点，反映出公平、中性、普遍、便利的原则精神，对于规范税收制度、抑制偷税行为发挥了积极有效的作用。出于企业合法利益最大化的目的，增值税的纳税筹划具有必要性和可行性。在转型后的税制环境下，搞好增值税的纳税筹划，在法律允许的范围内尽可能的减少税款支出对以盈利为目的的企业无疑具有重要的意义。
本文概述了增值税转型改革的五个主要内容，分别对企业旋转纳税人身份、选择供应商和企业具体销售活动的纳税筹划进行了重点阐述，结合具体的纳税筹划案例进行分析，简单地探讨在增值税转型下，企业如何进行有效的增值税纳税筹划。

Answer 1

Width according to the different VAT tax base is divided into production-based value-added tax, income-based value-added tax and consumption-type VAT. From January 1, 2009 onwards, the nationwide implementation of China's value-added tax reform, will produce value-added tax into a consumption-type VAT. VAT is China's largest tax, value-added tax after the reform still has the general collection, prices outside tax, the use of special invoices, tax simplification and other characteristics, reflecting the fair, neutral, universal, to facilitate the principles and spirit of the tax system for the standardized to curb tax evasion behavior has played an active and effective role. For the purpose of maximizing the legitimate interests of enterprises, value-added tax planning with the necessity and feasibility. Following the transformation of the tax environment, improve value-added tax planning, within the scope permitted by law, spending as much as possible to reduce the tax on profit for the purpose of business is undoubtedly important.
This article outlines the value-added tax reform in five main elements, namely, corporate spin taxpayer, selection of suppliers and business specific marketing activities carried out focuses on tax planning, tax planning in light of the specific cases of analysis, simply to explore the value-added tax transformation, How effective VAT tax planning.

Answer 2

不用在线翻译谁能吊你呢，SB