| 生产型增值税向消费型增值税转换势在必行 |
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| 引用本文： | 邢春玲.生产型增值税向消费型增值税转换势在必行[J].天津市财贸管理干部学院学报,2003,5(2):26-27. |
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| 作者姓名： | 邢春玲 |
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| 作者单位： | 天津工业职业技术学院,天津,300134 |
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| 摘 要： | 增值税是以商品生产、流通和劳务各个环节的增值额为征税对象的一种税。生产型增值税存在种种弊端,我国实行消费型增值税具有可行性。
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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： | 1008-9055(2003)02-0026-02 |
| 修稿时间： | 2003年3月14日 |
The Inevitability to Transform from Production-typed to Consumption-typed Value-added tax |
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| XING Chun-ling.The Inevitability to Transform from Production-typed to Consumption-typed Value-added tax[J].Journal of Tianjin Institute of Financial and Commercial Management,2003,5(2):26-27. |
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| Authors: | XING Chun-ling |
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| Abstract: | Value-added tax is a kind of tax whose object of taxation is the added amounts
of the product in production, circulation and labor service. Because of the disadvantage, the
author discusses the feasibility to transform from production-typed to eonsumption-typed value-
added tax. |
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| Keywords: | value-added tax production-typed value-added tax consumption value-added tax |
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