| 增值税征税范围的国际比较与思考 |
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| 引用本文： | 陈锋.增值税征税范围的国际比较与思考[J].中央财政金融学院学报,2002(1):50-52. |
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| 作者姓名： | 陈锋 |
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| 作者单位： | 中央财经大学财政系 北京100081 |
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| 摘 要： | 本文通过对国际上实施增值税国家的增值税征税范围的比较分析 ,指出我国现行增值税在征税范围上存在的对于农业和劳务处理方面的问题。提出借鉴外国增值税转型经验改革我国增值税制在征税范围上的规定 ,以完善我国增值税制度
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| 关 键 词： | 增值税 征税范围 |
| 文章编号： | 1000-1549(2002)01-0050-03 |
International Comparison and Consideration on The Tax Range of VAT |
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| CHEN Feng.International Comparison and Consideration on The Tax Range of VAT[J].Journal of Central University of Finance & Economics,2002(1):50-52. |
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| Authors: | CHEN Feng |
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| Abstract: | This paper compares the tax range of value added tax(VAT) among different countries; pointing out the problems in our country about whether the value added tax range should include the fields of agriculture and service.It suggests that we use the experience of other countries'reform on VAT for reference and perfect the VAT system in our country. |
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| Keywords: | Value added tax(VAT) Tax range |
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