1. 摘要求英文翻译
When VAT taxes in China was one of the most important. At present, the vast majority of the world's countries have implemented VAT consumption-type VAT, only countries such as China and Indonesia, the implementation of production-type VAT. China is gradually will produce value-added tax to consumption-based value-added tax, and the core is to allow businesses to purchase fixed assets such as machinery and equipment input tax payment in the payment of output tax deductible. In China's reform pilot project, the transformation of value-added tax all of its implications. This will be combined with value-added tax reform, the case at home and abroad, focusing on the economic field, the pairs of value-added tax reform, the positive and negative factors an objective analysis, and then depth value-added tax reform will bring the macro impact, and value-added tax in the process of transition problems that may arise to make recommendations。