| 对我国增值税转型问题的思考 |
| |
| 引用本文： | 姜红. 对我国增值税转型问题的思考[J]. 漳州师院学报, 2003, 17(1): 22-26 |
| |
| 作者姓名： | 姜红 |
| |
| 作者单位： | 浙江广播电视大学萧山学院，浙江杭州311201 |
| |
| 摘 要： | 增值税按扣税对象的不同，可分为生产型、收入型和消费型增值税。在1994年税制改革中根据我国实际我们选择实行生产型增值税，但在以后的经济运行中，生产型增值税的弊端日益显现，阻碍了经济的发展。因此由生产型增值税向消费型增值税转变在当前显得尤为重要。
|
| 关 键 词： | 增值税 生产型 消费型 转型 |
| 文章编号： | 1004-468X(2003)01-22-05 |
| 修稿时间： | 2002-11-06 |
Viewpoints on the Transformation of China''s Value Added Tax System |
| |
| JIANG Hon. Viewpoints on the Transformation of China''s Value Added Tax System[J]. Journal of ZhangZhou Teachers College(Philosophy & Social Sciences), 2003, 17(1): 22-26 |
| |
| Authors: | JIANG Hon |
| |
| Abstract: | Value Added Tax(VAT)can be classified into manufacturin g -based,income -based,and consumption -based types according to its withholding subjects.In 1994' s taxation system reform,the State s tarted to put manufacturing -based VAT into pr actice.However,it was later proved in operation that manufacturing -based VAT exposed its weaknesses and held u p economic development.For this reason,it appears more important to fra ns-form manufacturing -based VAT to con sumption -based VAT nowadays. |
| |
| Keywords: | VAT transformation viewpoint |
| 本文献已被 CNKI 维普 等数据库收录！ |
