| 现阶段增值税转型改革若干问题研究 |
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| 引用本文： | 陈海秋.现阶段增值税转型改革若干问题研究[J].石家庄经济学院学报,2009,32(2):26-31. |
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| 作者姓名： | 陈海秋 |
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| 作者单位： | 中国社会科学院,当代中国研究所,北京,100009;南京农业大学,江苏,南京,210014 |
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| 摘 要： | 东北、中部等地区是增值税转型改革试点,内容包括转型政策框架、主要地区与行业范围、固定资产抵扣情形与限制情形、抵扣方法与退税程序等方面。试点工作取得了明显成效,但也存在一些问题,建议及时改进增值税转型面临的问题,进一步构建新型的增值税体制。
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| 关 键 词： | 增值税转型 改革内容 完善对策 |
On the Reform of Value-Added Tax Transformation at Present China |
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| CHEN Hai-qiu.On the Reform of Value-Added Tax Transformation at Present China[J].Journal of Shijiazhuang University of Economics,2009,32(2):26-31. |
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| Authors: | CHEN Hai-qiu |
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| Institution: | 1.China Academy of Social Sciences;Beijing;100009;2.Nanjing Agriculture University;Nanjing;Jiangsu 210014 |
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| Abstract: | The experimental reforms of value added tax transformation in northeast and central China include policy frame transformation,major regional and industrial scopes,condition of fixed assets compensation for deducting and restriction,method of compensation for deducting,and the program of drawback and so on.Till now the experimental work has gotten obvious effects,but some problems are also existed.It is suggested to solve these problems in time,and then establish a new value-added tax system. |
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| Keywords: | value-added tax transformation reform contents perfect countermeasures |
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