首页 | 本学科首页   官方微博 | 高级检索  
     检索      

现阶段增值税转型改革的问题与对策
引用本文:陈海秋.现阶段增值税转型改革的问题与对策[J].重庆商学院学报,2009,19(1):87-93.
作者姓名:陈海秋
作者单位:[1]冲国社会科学院当代中国研究所,北京100009 [2]南京农业大学,江苏南京210014
摘    要:东北、中部等地区的增值税转型改革试点工作取得了明显成效,但也存在一些问题,比如工作量大、操作繁琐、计算比较麻烦、增量抵扣范围偏窄、现行规定太宏观、引发骗税与企业假重组、产生了一定的就业压力等。应进一步完善增值税转型政策体系;改革豁免欠税办法,调整优惠政策,适当扩大地方税权;加快转型专业人才培养步伐,积极发展税务代理制度;加大增值税转型宣传力度。

关 键 词:增值税转型  生产型增值税  消费型增值税  税务代理制度

Problem in value-added tax reform at present and its countermeasures
CHEN Hai-qiu.Problem in value-added tax reform at present and its countermeasures[J].Journal of Chongqing Institute of Commerce,2009,19(1):87-93.
Authors:CHEN Hai-qiu
Institution:1.Contemporary China Research Institute;China Academy of Social Science;Beijing 100009;2.Nanjing Agriculture University;Jiangsu Nanjing 210014;China
Abstract:Value-added tax reform test in northeast and middle areas has made obvious progress but has problems for example,too much work to do,complex operation,complicated calculation,narrow deduction range,too macro of current stipulation,taxation-cheating and false taxation,employment pressure,and so on.Value-added tax reform policy system should be further perfected,tax remission method should be reformed,favorable tax policy should be adjusted,local taxation right should be suitably enlarged,taxa-tion talents sh...
Keywords:value-added tax reform  production-style value-added tax  consumption-style value-added tax  taxation agent system  
本文献已被 CNKI 维普 万方数据 等数据库收录!
点击此处可从《重庆商学院学报》浏览原始摘要信息
点击此处可从《重庆商学院学报》下载免费的PDF全文
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号