VATreforminChina翻译..doc

VAT reform in China: impact on construction and real estate 中国增值税改革：对建筑和房地产的影响摘要: The article discusses the impact to the construction and real estate industries of the reform of value-added tax (VAT) in China. According to statistics from The China Tax Yearbook 2011, the construction and real estate sectors collectively contributed 51% of total business tax (BT) revenue in the country. There are proposals to shift the taxation of such industries from BT to VAT. A VAT of 11% is being proposed for construction services, as compared to the existing BT of 3%. It is said that the government will face challenges in creating VAT for the real estate industry.. 本文讨论了影响到增值税改革建设和房地产行业（增值税）在中国。根据《中国税务年鉴2011统计，“建筑和房地产部门的集体贡献的总营业税51%（BT）在该国的收入。有移位等行业的税收从Bt增值税的建议。11%的增值税，而提出的建设服务，相比现有的3% BT。据说政府将面临创造增值税对房地产行业的挑战。 正文: Lachlan Wolfers and Curtis Ng of KPMG explain what impact the Chinese VAT pilot will have on the construction and real estate sectors once it is extended to them. With the first stage of the VAT pilot programme for the modern services and transportation sectors now implemented in many of the major commercial centres across China, attention is now turning to those industries which are yet to transition from business tax (BT) to VAT. 拉克兰沃尔弗斯和毕马威会计事务所柯蒂斯Ng解释中国增值税试点将对建筑业和房地产行业。 与增值税的试点计划的第一阶段为现代服务业和交通运输部门现在实施的许多主要的商业中心在中国，人们的注意力开始转向那些行业，但从营业税（BT）增值税转型。 There are few industries which evoke as widespread analysis and scrutiny审查监督 of taxation policies as the construction and real estate sector; especially in China where the property market has been on a rapid growth trajectory in recent years. Chinas new leaders have publicly stated their desire to expand the VAT reforms to new industries in 2013; it is widely expected that the construction and real estate sector will be among the next sectors to transition, possibly as soon as the second half of 2013. An announcement from the government is eagerly anticipated. 有几个行业，唤起广泛的分析及税收政策的审查和房地产部门的建设；特别是在中国房地产市场在最近几年一直在快速增长的轨道上。