| 中国适应收入型增值税的探讨 |
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| 引用本文： | 刘景兰.中国适应收入型增值税的探讨[J].兰州大学学报(社会科学版),2002,30(3):120-123. |
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| 作者姓名： | 刘景兰 |
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| 作者单位： | 兰州商学院,甘肃,兰州,730000 |
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| 摘 要： | 通过对理论增值额的阐述,讨论了消费型增值税、收入型增值税、生产型增值税各自的特点,指出我国实行的生产型增值税是一种不彻底的增值税。认为应结合我国的国情,实行收入型增值税,并探讨了相关工作中的操作方法及帐务处理形式。
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| 关 键 词： | 增值税 消费型增值税 收入型增值税 生产型增值税 |
| 文章编号： | 1000-2804(2002)03-0120-04 |
| 修稿时间： | 2001年2月27日 |
The Discussion about the Income Value-added Tax Being Adopted in China |
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| LIU Jing-lan.The Discussion about the Income Value-added Tax Being Adopted in China[J].Journal of Lanzhor University(Social Sciences),2002,30(3):120-123. |
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| Authors: | LIU Jing-lan |
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| Abstract: | Abstract: By describing the theoretically value-added amount, the author illustrates therespective characteristics of consumptive, income and productive value-added taxes. Theconclusions are arrived that the productive value-added tax that is executed in China isimperfect, and that the income value-added tax should be adopted while considering the realcondition of China. Then the practicing method of related work and the financialmanagement way were further discussed. |
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| Keywords: | Key words: value-added tax consumptive value-added tax income value-added tax productive value-added tax |
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