| 消费型增值税的涵义与基本政策框架研究 |
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| 引用本文： | 姜爱林.消费型增值税的涵义与基本政策框架研究[J].渝西学院学报(社会科学版),2009(5). |
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| 作者姓名： | 姜爱林 |
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| 作者单位： | 中华全国总工会研究所经济政策研究室; |
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| 摘 要： | 现行生产型增值税面临的种种弊端要求其转型为消费型增值税。消费型增值税是一种允许扣除企业购进固定资产的税种。纳税主体、征收范围、税目税率、扣除范围、计算方法、会计处理等构成消费型增值税的基本政策框架及其体系。要采取切实措施确保增值税转型改革政策顺利实施。
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| 关 键 词： | 消费型增值税 涵义 政策框架 |
The Connotation of Consumption Based VAT and Its Basic Policy Framework |
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| Authors: | JIANG Ai-ling |
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| Institution: | JIANG Ai-ling(Research Institute of Econimic , policy,All China Federation of Trade Unions,Beijing 100865 China) |
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| Abstract: | The on-going production based VAT has many shortcomings,hence are asked to switch to consumption based VAT.Tax payers,collection range,tax item and rate etc.constitute basic policy framework.Measures should be taken to en-sure the successful switch to consumption based VAT. |
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| Keywords: | consumption based VAT connotation policy framework |
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