| 借鉴欧盟成员国经验完善促进农村经济发展的增值税制度 |
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| 引用本文： | 熊巍,赵岩. 借鉴欧盟成员国经验完善促进农村经济发展的增值税制度[J]. 涉外税务, 2007, 0(6): 52-56 |
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| 作者姓名： | 熊巍 赵岩 |
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| 作者单位： | 1. 厦门大学财政系,福建,厦门,361005
2. 南京大学商学院管理学博士后流动站,江苏,南京,210093 |
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| 摘 要： | 我国现行增值税在制度设计和税权划分上都存在着不完善之处,不利于农村经济的发展。本文在借鉴欧盟成员国增值税制度成功经验的基础上,探讨了如何完善促进我国农村经济发展的增值税制度,并提出了改进增值税共享政策的具体建议。
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| 关 键 词： | 增值税 农村经济 欧盟 |
Experiences of the Europe Union as Reference to Perfect VAT System for Boosting Rural Economy in China |
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| Wei Xiong,Yan Zhao. Experiences of the Europe Union as Reference to Perfect VAT System for Boosting Rural Economy in China[J]. International Taxation In China, 2007, 0(6): 52-56 |
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| Authors: | Wei Xiong Yan Zhao |
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| Abstract: | The current VAT system comprises some ele-ments that are not propitious for the progress of rural economy in respect of system design and tax power division.This article uses experiences of Europe Union as reference to probe how to perfect VAT system for boosting rural economy in China,and provides some suggestions to perfect the tax-sharing system. |
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| Keywords: | VAT Rural economy Europe Union |
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