| 增值税运行中存在的问题及对策 |
| |
| 引用本文： | 梁琳,吴洁.增值税运行中存在的问题及对策[J].东莞理工学院学报,2007,14(6):57-60. |
| |
| 作者姓名： | 梁琳 吴洁 |
| |
| 作者单位： | 东莞理工学院,财务处,广东东莞,523808 |
| |
| 摘 要： | 我国1994年按照国际通行的做法以增值税改革为核心建立了新的流转税制格局。增值税作为我国最大税种，在财政收入中起着举足轻重的作用。通过我国增值税制度实施现状与存在问题的分析，提出在征税范围、增值税类型的选择、增值税纳税人和征收率、征收管理等方面进一步对我国现行增值税加以改进和完善．
|
| 关 键 词： | 增值税 税率 征税范围 税收类型 征收管理 |
| 文章编号： | 1009-0312（2007）06-0057-04 |
| 收稿时间： | 2007-04-10 |
| 修稿时间： | 2007年4月10日 |
Problems and Their Solutions in Value—Added Tax Collection |
| |
| LIANG Lin,WU Jie.Problems and Their Solutions in Value—Added Tax Collection[J].Journal of Dongguan Institute of Technology,2007,14(6):57-60. |
| |
| Authors: | LIANG Lin WU Jie |
| |
| Abstract: | In 1994 our country established the new circulation tax system pattern, following the international practice and taking value-added tax reform as its core. Value-added tax as a maximal categories of taxes in our country, is playing an important role in the budgetary income. This paper aims to discuss the problems about the improvement and perfection of the value-added system through analysis of the problems and present situation in the value-added tax including its collection range, choice of value-added tax type, taxpayers and collection rate, tax administration and so on. |
| |
| Keywords: | value-added tax tax rate collection range tax type tax administration |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
