| 刍议我国增值税转型 |
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| 引用本文： | 刘大平. 刍议我国增值税转型[J]. 河北经贸大学学报, 2003, 24(3): 43-45 |
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| 作者姓名： | 刘大平 |
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| 作者单位： | 石家庄桥西区国家税务局,石家庄,050051 |
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| 摘 要： | 实行消费型增值税有利于加快企业发展,提升产品竞争力。目前我国已具备增值税转型条件,宜采用“一步到位”方式,但不宜提高税率。
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| 关 键 词： | 增值税转型 生产型增值税 消费型增值税 一步到位 税率 |
| 文章编号： | 1007-2101(2003)03-0043-(03) |
| 修稿时间： | 2002-06-20 |
A Tentative Discussion on Chinese Value- added Tax Conversion |
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| Liu Da-ping. A Tentative Discussion on Chinese Value- added Tax Conversion[J]. Journal Of Hebei University Of Economics and Trade, 2003, 24(3): 43-45 |
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| Authors: | Liu Da-ping |
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| Abstract: | Consumption-oriented value-added tax is beneficial to strengthen in g enterprise development and promoting product competition. Currently, China ha s already had the conditions of value-added tax conversion, so it is suitable t o adapt the one-step-to-reach approach, but not to promote tax ratio. |
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| Keywords: | value-added tax conversion production-oriented value-added tax consumption-oriented value-added tax one-step-to-reach tax ratio |
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