| 我国增值税改革问题探讨 |
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| 引用本文： | 朱顺贤. 我国增值税改革问题探讨[J]. 商业研究, 2003, 0(12): 141-142 |
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| 作者姓名： | 朱顺贤 |
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| 作者单位： | 山东大学,威海分校,山东,威海,264209 |
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| 摘 要： | 我国现行增值税由于征收范围过窄和采用生产型的增值税模式,存在着许多问题和缺陷,增值税的改革已刻不容缓。扩大增值税的征收范围,转换增值税类型是增值税改革的必然趋势。消费型增值税是增值税改革的最佳选择。
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| 关 键 词： | 增值税 征收范围 生产型增值税 消费型增值税 混合销售行为 |
| 文章编号： | 1001-148X(2003)12-0141-02 |
| 修稿时间： | 2002-07-10 |
On the Added - value Tax Reform in China |
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| Abstract: | As the present added - value tax's levying scale is too narrow and its mould is the added - value of production which has many shortcomings and problems, the reform of added - value tax is urgent. It is a trend to expand the levying scale and change the category of added - value tax for the reform. The added - value tax of consumption is the beat choise for the reform. |
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| Keywords: | added - value tax the levying scale added - value tax of production added - value tax of consumption mixed seiling behavior |
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