| 全面理解增值税改革试点的意义 |
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| 引用本文： | 吴俊培.全面理解增值税改革试点的意义[J].涉外税务,2007(9):5-8. |
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| 作者姓名： | 吴俊培 |
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| 作者单位： | 武汉大学,湖北,武汉,430072 |
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| 摘 要： | 从2007年7月1日起,我国中部六省进行扩大增值税抵扣范围的增值税改革试点。本文认为,增值税试点的意义远远超出增值税转型的本身,成为优化我国税制和完善我国财政体制的突破口。文章同时也提出了我国目前的增值税改革试点经验应值得充分肯定,但不能急于把它作为一个税种的改革经验在全国推广。
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| 关 键 词： | 增值税 抵扣范围 试点 |
A Comprehensive Understanding of Significance of the Pilot Project of Value-added Tax Reform |
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| Junpei Wu.A Comprehensive Understanding of Significance of the Pilot Project of Value-added Tax Reform[J].International Taxation In China,2007(9):5-8. |
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| Authors: | Junpei Wu |
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| Abstract: | The pilot project of VAT reform has been expanded to six provinces in the middle parts of China since July 1st,2007. This paper argues that significance of the pilot project of VAT reform has gone beyond itself to become a breakthrough of tax optimization in China. The paper highly appraises experiences of the pilot project of VAT reform,yet it maintains that it is premature to push forward the VAT reform throughout the whole country. |
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| Keywords: | VAT Scope of credit Pilot project |
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