| 不同类型增值税的税收中性分析 |
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| 引用本文： | 王春玲.不同类型增值税的税收中性分析[J].税务与经济,2005(4):73-74. |
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| 作者姓名： | 王春玲 |
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| 作者单位： | 长春税务学院,税务系,吉林,长春,130021 |
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| 基金项目： | 吉林省哲学社会科学基金项目课题《增值税转型对吉林省经济的影响》的阶段性成果,项目编号:2004045 |
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| 摘 要： | 我国采用生产型增值税,增值税的税收中性特征没有充分体现出来,对于宏观经济运行和微观主体的行为都有一定的干扰。从税收中性的角度分析,消费型增值税的超额税收负担最小,最符合增值税的中性特征,是我国增值税改革的方向。
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| 关 键 词： | 税收中性 生产型增值税 消费型增值税 收入型增值税 |
| 文章编号： | 1004-9339(2005)04-0073-02 |
| 修稿时间： | 2005年2月21日 |
Neutrality Tax Analysis on the Different Type of Added - value Taxes |
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| WANG Chun-ling.Neutrality Tax Analysis on the Different Type of Added - value Taxes[J].Taxation and Economy,2005(4):73-74. |
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| Authors: | WANG Chun-ling |
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| Abstract: | The tax neutral nature of added-value tax isn't shown because the production added-value tax has been adopted in China,which interferes with the operation of macro-economy and the behaviour of micro-mainstay.Analysing from the tax neutral,the excess burden of the consumption added-value tax is small,which accords with the tax neutral nature of added-value tax,and it is also the goal of changing our added-value tax. |
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| Keywords: | tax neutrality production added-value tax consumption added-value tax revenue added-value tax |
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