| 对完善增值税几个问题的探讨 |
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| 引用本文： | 刘秀英. 对完善增值税几个问题的探讨[J]. 天津市财贸管理干部学院学报, 2004, 6(4): 32-34 |
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| 作者姓名： | 刘秀英 |
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| 作者单位： | 天津市财贸管理干部学院,天津,300170 |
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| 摘 要： | 增值税是我国流转税中征收面最广、税基合理、征收数额最大的税种,能稳定可靠地取得财政收入,在我国社会经济生活中发挥着十分重要的作用。但随着市场经济体制不断发展完善,增值税面临改革势在必行。笔者试从增值税转型问题、适当扩大增值税征收范围及关于税款抵扣制度三个问题进行浅析。
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| 关 键 词： | 增值税转型 征收范围 税款抵扣制度 |
| 文章编号： | 1008-9055(2004)04-0032-03 |
| 修稿时间： | 2004-04-02 |
Discuss on Several Problems in Improving Value-added Tax |
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| LIU Xiu-ying. Discuss on Several Problems in Improving Value-added Tax[J]. Journal of Tianjin Institute of Financial and Commercial Management, 2004, 6(4): 32-34 |
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| Authors: | LIU Xiu-ying |
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| Abstract: | Value-added tax is a kind of turnover tax with the largest levy range, a reasonable tax base and the largest levy in our state. It can steadily earn financial income. And play a very important role in our economy. But our market economy system becomes more and more perfect. Value-added tax must be reformed .The author analyses three problem of turning of value-added tax, enlarge its levy scope and the tax reducing system. |
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| Keywords: | turning of value-added tax levy scope tax reducing system. |
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