| 关于增值税“扩围”问题研究的文献综述 |
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| 引用本文： | 燕荣.关于增值税“扩围”问题研究的文献综述[J].广西财经学院学报,2012(4):45-47. |
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| 作者姓名： | 燕荣 |
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| 作者单位： | 中央财经大学 税务学院,北京 100081 |
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| 摘 要： | 我国现行增值税与营业税分立并行带来诸多问题,凸显了增值税“扩围”改革的必要性.当前增值税“扩围”的难点主要有哪些,其基本步骤和目标应该如何设计和实施,这些问题均引起众多学者的讨论.通过梳理近年来关于增值税“扩围”改革问题的主要研究,有助于加深对当前我国推进增值税“扩围”改革的认识,以把握下一步的改革方向和实施路径.
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| 关 键 词： | 增值税 扩围 文献综述 |
A Review of Studies on the VAT Reform of Tax Base Broadening |
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| YAN Rong.A Review of Studies on the VAT Reform of Tax Base Broadening[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2012(4):45-47. |
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| Authors: | YAN Rong |
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| Institution: | YAN Rong(School of Taxation,Central University of Finance and Economics,Beijing 100081,China) |
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| Abstract: | The parallel opration of VAT and business tax brings a lot of problems,and this makes it necessary to reform the VAT base.The related problems scholars discuss are as follows: what are the main difficulties in the VAT reform? how to design and implement the basic steps and goals? The author sorts out relevant studies,which will help people to deepen the understanding of the reform and be able to find the direction of the next step. |
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| Keywords: | VAT(value added tax) tax base broadening review |
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