| 我国现行生产型增值税存在问题及对策研究 |
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| 引用本文： | 程晋烽.我国现行生产型增值税存在问题及对策研究[J].淮海工学院学报(社会科学版),2003,1(4):23-24. |
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| 作者姓名： | 程晋烽 |
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| 作者单位： | 上海财经大学,经济管理学院,上海,200240 |
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| 摘 要： | 我国现行的生产型增值税,在运行中暴露和产生了许多缺陷和漏洞。主要表现在生产型增值税并没有完全解决重复征税问题,它妨碍了技术的进步和高新技术产业的发展,不利于我国进出口贸易的进一步发展,也不利于简化征管手续,从而对我国经济发展产生了不利的影响。因此,加快增值税的转型就成为当前税制改革的关键。
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| 关 键 词： | 增值税 生产型增值税 消费型增值税 |
| 文章编号： | 1008-3472(2003)04-0023-02 |
| 修稿时间： | 2003年9月28日 |
The Problems of Current Productive VAT in Our Country and Countermeasures |
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| CHENG Jin-feng.The Problems of Current Productive VAT in Our Country and Countermeasures[J].Journal of Huaihai Institute of Technology,2003,1(4):23-24. |
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| Authors: | CHENG Jin-feng |
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| Institution: | Dept. of Economics & Management. Shanghai University of Finance & Economics. Shanghai 200240. China |
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| Abstract: | There have emerged a lot of insurmountable defects and loopholes in the current productive value-added tax (VAT) in our country, such as the overlapping of taxation. They have greatly hindered the development of high-tech industry and social technology. Besides, they have exerted an adverse influence on the development of domestic economy and I/O trade, and the simplification of taxing means. Therefore, the speedup of VAT transformation is the crux of the forthcoming reform on taxing systems. |
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| Keywords: | VAT productive VAT consumptive VAT |
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