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| 我国现行增值税存在的主要问题 | |
| 引用本文： | 肖景敏,鲍钧环,王宏蕾.我国现行增值税存在的主要问题[J].煤炭技术,2007,26(4):148-149. |
| 作者姓名： | 肖景敏 鲍钧环 王宏蕾 |
| 作者单位： | 1. 鹤岗矿业集团公司,总医院,黑龙江,鹤岗,154100 2. 鹤岗矿业集团公司,审计处,黑龙江,鹤岗,154100 3. 鹤岗矿业集团公司,铁路运输部,黑龙江,鹤岗,154100 |
| 摘 要： | 增值税作为我国最大的税种,占税收收入的60%左右,在财政收中起着举足轻重的作用,但是,我国现行增值税,无论是在税制上,还是在征收管理方面,尚存在诸多的问题和弊端。本文就上面的问题谈谈自已的看法。 |
| 关 键 词： | 增值税 增值税改革 |
| 文章编号： | 1008-8725（2007）04-0148-02 |
| 修稿时间： | 2007-01-12 |
Briefly Analysis Question of Appreciation Tax In Our Country |
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| XIAO Jing-min,BAO Jun-huan,WANG Hong-lei.Briefly Analysis Question of Appreciation Tax In Our Country[J].Coal Technology,2007,26(4):148-149. | |
| Authors: | XIAO Jing-min BAO Jun-huan WANG Hong-lei |
| Affiliation: | 1. Tumor Hospital of General Hospital Hegang Mining Grop, Hegang 154100, China;2. Audit Depaitment of Hegang Mining Grop, Hegang 154100, China;3. Railway Transport Office of Hegang Mining Group, Hegang 154100, China |
| Abstract: | As the largest categories of taxes in our country,appreciation tax accounts for 60 percent or so.And days a decisive role in revenue,but about current appreciation tax in our country lots of questions and evils exist,no matter taxation,still collection administration.This article discuss the auther's point about above questiones. |
| Keywords: | appreciation tax appreciation tax reform |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |
