| 增值税转型的制度经济学分析 |
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| 引用本文： | 彭骥鸣,李新.增值税转型的制度经济学分析[J].扬州大学学报(人文社会科学版),2006,10(3):65-67. |
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| 作者姓名： | 彭骥鸣 李新 |
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| 作者单位： | 国家税务总局扬州税务进修学院,科研中心,江苏,扬州,225007 |
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| 摘 要： | 现行生产型增值税的制度安排和制度结构的净收益小于消费型增值税。从各行业增值税税负受行业周期性影响以及增值税转型对税收收入的影响的角度看,增值税的制度变迁定位为中口径模式比小口径模式更具科学性和可行性。
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| 关 键 词： | 增值税转型 制度变迁 税收负担 税收收入 |
| 文章编号： | 1007-7030(2006)03-0065-03 |
| 修稿时间： | 2005年12月28 |
Analysis on the Transformation of Value-added Tax in Terms of Institutional Economics |
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| PENG Ji-ming,LI Xin.Analysis on the Transformation of Value-added Tax in Terms of Institutional Economics[J].Journal of Yangzhou University(Humanities and Social Sciences Edition),2006,10(3):65-67. |
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| Authors: | PENG Ji-ming LI Xin |
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| Abstract: | This paper researches on the design and choice of consumption-based value-added tax through the supply-and-demand analysis frame in Institutional Economics.It also points out that an intermediate-bore mode is more scientific and feasible than a small-bore one. |
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| Keywords: | transformation in value-added tax changes in systems tax revenue burden tax revenues |
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