求一片关于增值税转型对企业影响的英文原文文献，字数越多越好

求一片关于增值税转型对企业影响的英文原文文献，字数越多越好
老师说要中文翻译3000字的，实在找不到啊，要原文的，有翻译更好，急求

Value-added tax in transition: Over the past worries and Yuanlv
If the income of the transition, then to the final consumer, will be in the society within the framework of a greater human, financial, material and a waste of time, therefore, from the costs and effects of the transition, to step in the practice of clear distinctions The transition points in the two-step approach (daughter Nanmai cattle back, I no longer hesitated)
In the Third Plenum of the 16th CPC made by the "speed up the socialist market economic system the decision" in the coming period will be in China's comprehensive reform of the taxation system, made clear the specific objectives, including on capital gains tax The transformation of the future tax reform be regarded as the first major tasks. Thus, "value-added tax restructuring" of such a tax professional and highly specialized terminology, the community quickly aroused extensive attention and become in the news media appear more frequently in a hot issue.
Significant gains tax
In fact, the transformation of value-added tax on related issues, several years ago on the sector in economic theory, especially in the finance and taxation theory and the business community conducted in-depth study and exploration. The reason why a tax would cause such widespread public attention because of value-added tax in China's existing tax system and the whole system of government revenue occupies a very important position. (Analysis of the real purpose of the mainstream funds, found that the best opportunities for profit!)
In a modern market economy is relatively developed countries, the structure of the tax system is divided into three main types: the first is a corporate income tax, personal income taxes as the main type of a second to value-added tax, consumption tax and other taxes as the main type of ; Third is the above-mentioned two types of taxes both types. Various types of revenue, its guarantee of revenue for the Government functions and regulate the function of social and economic life is not completely replace each other, so that developed countries tax structure is the development trend of gradually shift the circulation of both the tax and income tax structure. However, due to the income tax collection and management of the technical requirements of more complex, while not conducive to the timely and balanced access to income, so in many developing countries are still adopting value-added tax, business tax, consumption tax and other revenue as the main circulation category of tax structure .
From China's current overall situation, is still a developing country, our revenue collection and management level is not high taxes to income taxes as the main external conditions - such as: a relatively perfect modern corporate system, the residents have greater personal wealth accumulation , And social intermediary organizations (accounting firms, tax accountants firms, etc.) is relatively developed, the personal credit system basically established, and so on - have yet to be further establish and improve, therefore, as a more pragmatic approach, and establish a turnover tax as the main The tax structure should be the correct choice.
And the circulation of the past, other types of taxes such as business tax, product tax, business tax, compared to capital gains tax has not only maintained in the circulation link universal taxation, from a technical solution to repeat the tax advantages, coupled with the encouraging export, The protection of their economy compared with other types of taxes can not be the role, so as to implement the transfer tax as the mainstay of the country's tax preferred taxes