| 论增值税的转型及其经济效应分析 |
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| 引用本文： | 郑金宝.论增值税的转型及其经济效应分析[J].财会通讯,2005(8). |
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| 作者姓名： | 郑金宝 |
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| 作者单位： | 河北理工大学财务处 河北唐山063000 |
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| 摘 要： | 随着社会主义市场经济体制的逐步完善和经济结构调整步伐的加快,我国现行的增值税体制已经不能适应市场经济发展的需要。面对我国加入W TO以及国际经济的全球化发展,作为我国现行税制主要税种的增值税如何进行转型,与国际惯例接轨,这对增强增值税的内在机制及我国参与世界贸易往来均有重要意义。
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| 关 键 词： | 增值税 消费型增值税 生产型增值税 效应分析 |
A Discussion on the Revolution of Value Added Tax and Its Economic Effect Analysis |
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| Zheng Jinbao.A Discussion on the Revolution of Value Added Tax and Its Economic Effect Analysis[J].Communication of Finance and Accounting,2005(8). |
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| Authors: | Zheng Jinbao |
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| Abstract: | The current value added tax system now can not meet the needs of economic development in China. This paper mainly discusses how to make the revolution of value added tax system and this would be very important for Chinese participating in the world trade. |
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| Keywords: | Value added tax Consumption value added tax Production value added tax Effect analysis |
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