| 增值税转型之我见 |
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| 引用本文： | 高晓红.增值税转型之我见[J].沈阳工程学院学报(社会科学版),2003(3):19-20. |
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| 作者姓名： | 高晓红 |
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| 作者单位： | 本溪冶金高等专科学校经济管理系,辽宁,本溪,117022 |
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| 摘 要： | 面对我国加入“WTO”以及国际经济的全球化发展 ,我们应在增值税制上进行重大调整 ,加速增值税与国际接轨 ,这将对增强增值税内在机制及我国参与世界贸易往来均有重要意义。
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| 关 键 词： | 生产型增值税 消费型增值税 |
| 文章编号： | 1008-3979(2003)03-0019-02 |
| 修稿时间： | 2002年12月20 |
My Standpoints in VAT Transformation |
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| Gao Xiaohong.My Standpoints in VAT Transformation[J].Journal of Shenyang Institute of Engineering:Social Sciences,2003(3):19-20. |
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| Authors: | Gao Xiaohong |
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| Abstract: | The value added tax is the main tax law of the current systems in our country.But it exists much irregularity.With the development of international globalization and the entry into WTO of our country,we should proceed to animportant adjustment in VAT,so as to accelerate the pace of the connection between our country and the other countries. |
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| Keywords: | Value added tax of productive type Value added tax of consumptive type |
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