| 积极创造有利环境推进增值税转型 |
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| 引用本文： | 王继光,孟英娇.积极创造有利环境推进增值税转型[J].太原科技,2005(1):51-53. |
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| 作者姓名： | 王继光 孟英娇 |
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| 作者单位： | 山西财经大学财政金融学院,山西,太原,030012 |
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| 摘 要： | 增值税对经济的促进作用，主要在于消除重复征税。分析了增值税由生产型改为消费型将可以避免对企业重复征税，从根本上减轻了企业的税收负担，推动了企业扩大投资、进行技术更新改造的动力。就当前而言，应积极创造有利于向消费型过渡的税收环境，为增值税顺利转型作好准备。
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| 关 键 词： | 增值税 生产型 消费型 转型 |
| 文章编号： | 1006-4877(2005)01-0051-03 |
| 修稿时间： | 2004年7月3日 |
Actively Create Favorable Environment to Advance the Transformation of Value-added Tax |
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| Wang Jiguang,Meng Yingjiao.Actively Create Favorable Environment to Advance the Transformation of Value-added Tax[J].Taiyuan Science and Technology,2005(1):51-53. |
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| Authors: | Wang Jiguang Meng Yingjiao |
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| Abstract: | The accelerating role of value-added tax to economy is to avoid repeat levies. Transformation of value-added tax from production type to consumption type can avoid repeat levies to enterprises, lighten tax burden of enterprises radically, enhance enterprises' power for broadening investment and technical renewal transformation. We should create actively revenue environment that is propitious to transition toward consumption type so as do well preparation for transformation of value-added tax. |
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| Keywords: | value-added tax production type consumption type transfromation |
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