| 论94税改的综合价值 |
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| 引用本文： | 周燡.论94税改的综合价值[J].价值工程,2014(11):154-156. |
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| 作者姓名： | 周燡 |
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| 作者单位： | 杭州科技职业技术学院,杭州310000 |
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| 摘 要： | 建立一个开放式的优良的税收制度,是一个超级难题。本文从历史和经济的角度,分析了94税改的背景,论述了以增值税为核心的分税制的主要内容及经济价值、政治价值和社会价值,肯定其正面作用。
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| 关 键 词： | 税制 94税改 增值税 价值 |
Comprehensive Value of the Tax System Reform in 1994 |
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| ZHOU.Comprehensive Value of the Tax System Reform in 1994[J].Value Engineering,2014(11):154-156. |
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| Authors: | ZHOU |
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| Institution: | ZHOU Yi ( Hangzhou Polytechnic, Hangzhou 310000, China ) |
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| Abstract: | It is a great difficulty to establish a opening and excellent tax system. This paper, from the historical and economic perspective, has analyzed the background of tax system reform in 1994, and expounded the main contents, economic value, political value |
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| Keywords: | tax system reform of tax system in 1994 added-value tax value |
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