| 我国增值税转型初探 |
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| 引用本文： | 韩博.我国增值税转型初探[J].重庆工学院学报,2003,17(6):89-91. |
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| 作者姓名： | 韩博 |
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| 作者单位： | 重庆工学院财会研究与开发中心 重庆 400050 |
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| 摘 要： | 加人世界贸易组织后,结合其规则来调整我国增值税政策显得十分急迫.通过分析现行增值税的缺陷,指出调整的具体措施就是要尽快实现增值税转型为消费型增值税.
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| 关 键 词： | 增值税 生产型 消费型 转型 |
| 文章编号： | 1671-0924(2003)06-0089-03 |
| 修稿时间： | 2003年4月7日 |
Primary Discussion on Value-added Tax Transition |
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| HAN Bo.Primary Discussion on Value-added Tax Transition[J].Journal of Chongqing Institute of Technology,2003,17(6):89-91. |
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| Authors: | HAN Bo |
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| Abstract: | After the entry into the WTO, it appears to be urgent to adjust value-added tax policy according to its rules. This paper analyzes the defects of present value-added taxes and points out that the best measure to adjust the taxes is to realize the transition to consumptive value-added taxes. |
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| Keywords: | value-added tax production type consumptive type transition |
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