| 现行营业税税制问题分析及对策研究 |
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| 引用本文： | 林枫,王崴.现行营业税税制问题分析及对策研究[J].财会通讯,2006(11). |
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| 作者姓名： | 林枫 王崴 |
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| 作者单位： | 厦门大学管理学院 福建厦门361005(林枫)，中央财经大学会计学院 北京100081(王崴) |
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| 摘 要： | 本文对现行营业税税制存在的若干问题进行了探讨和分析,在此基础上提出了完善现行营业税税制的对策建议。
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| 关 键 词： | 营业税 税制 问题 探讨 |
Primary Probe and Countermeasure Proposal of Present Tax System Problem of Business Tax |
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| Lin Feng Wang Wei.Primary Probe and Countermeasure Proposal of Present Tax System Problem of Business Tax[J].Communication of Finance and Accounting,2006(11). |
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| Authors: | Lin Feng Wang Wei |
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| Abstract: | Based on the probes and analysis on the problems of tax system that existw in the business tax,this paper put forward some proposals of the perfecting of present tax system of business tax. |
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| Keywords: | Business tax Tax system Problem Probe |
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