| 浅谈对增值税转型的看法 |
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| 引用本文： | 王继光,孟英娇.浅谈对增值税转型的看法[J].石油化工技术经济,2005,21(6):58-62. |
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| 作者姓名： | 王继光 孟英娇 |
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| 作者单位： | [1]山西大学管理学院,太原030006 [2]山西省邮政储汇局,太原030001 |
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| 摘 要： | 理论上，增值税由生产型改为消费型将可以避免对企业重复征税，从根本上减轻企业税收负担，增强企业扩大投资、进行技术更新改造的动力。但就当前而言，应积极创造有利于向消费型过渡的税收环境，为增值税顺利转型作好准备。
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| 关 键 词： | 增值税 生产型 消费型 转型 |
| 收稿时间： | 2005-09-10 |
| 修稿时间： | 2005-09-10 |
View on Conversion of Value Added Tax |
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| Wang Jiguang, Meng Yingjiao.View on Conversion of Value Added Tax[J].Techno-Economics in Petrochemicals,2005,21(6):58-62. |
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| Authors: | Wang Jiguang Meng Yingjiao |
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| Institution: | Financial College, Shanxi Financial University, 030009 |
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| Abstract: | Theoretically,conversion of value added tax(VAT) from production type to consumption type helps to avoid repetitive taxation on enterprises,and reduce tax burden of enterprises to its very foundation so as to enhance enterprises' momentum in enlarging investment,and making technical renovation and transformation.However,currently,relevant government departments should actively create tax environment favorable for transition of VAT from production type to consumption type and get ready for its smooth conversion. |
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| Keywords: | value added tax production type consumption type conversion |
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