| 增值税转型的制度变迁分析 |
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| 引用本文： | 李嘉明,刘君芳. 增值税转型的制度变迁分析[J]. 财会通讯, 2007, 0(4) |
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| 作者姓名： | 李嘉明 刘君芳 |
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| 作者单位： | [1]重庆大学经济与工商管理学院 [2]重庆大学经济与工商管理学院 重庆 |
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| 摘 要： | 本文讨论了增值税转型的制度变迁特点及变迁过程,讨论了转型对制度环境与制度安排的路径依赖。由于我国采用试点方式开始转型,文章对试点的影响也进行了分析,并结合税收中性理论,分析了其对转型路径的影响。
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| 关 键 词： | 增值税转型 试点 制度变迁 路径依赖 税收中性 |
The System Evolvement Analysis of Value-added Tax''''s Change |
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| Li Jiaming Liu Junfang. The System Evolvement Analysis of Value-added Tax''''s Change[J]. Communication of Finance and Accounting, 2007, 0(4) |
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| Authors: | Li Jiaming Liu Junfang |
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| Abstract: | This paper discusses the points of system evolvement of value-added tax's change and points out evolvement process.It also discusses the path-depended that done by change to system condition and system arrangement.Because our country began changes by the meaning of experimental unit,the impacts of experiment unit become part of content.This article also adopts the theory of neutral revenue by which to discuss the impact to change path. |
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| Keywords: | Change of value-added tax Experiment unit Systern evolvement Path-depended Neutral revenue |
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