| 营业税改征增值税：必要性、难点、影响的探讨 |
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| 引用本文： | 杨建平. 营业税改征增值税：必要性、难点、影响的探讨[J]. 天津市财贸管理干部学院学报, 2013, 1(1): 22-23 |
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| 作者姓名： | 杨建平 |
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| 作者单位： | 天津商务职业学院,天津,300170 |
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| 摘 要： | 长期以来，我国的营业税与增值税是并行征收的，随着我国经济的发展，营业税重复征税、增值税链条不完整、降低第三产业国际竞争力等弊端日益显现。因此，对营业税改征增值税的必要性、难点及其影响的探讨尤为重要。
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| 关 键 词： | 营业税 改征增值税 |
Discussion on the Necessity, Difficulty, and Influence of Switching to Value Added Tax from Business Tax |
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| YANG Jian-ping. Discussion on the Necessity, Difficulty, and Influence of Switching to Value Added Tax from Business Tax[J]. Journal of Tianjin Institute of Financial and Commercial Management, 2013, 1(1): 22-23 |
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| Authors: | YANG Jian-ping |
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| Affiliation: | YANG Jian-ping (Tianjin College of Commerce, Tianjin 300170) |
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| Abstract: | Both Business tax and value added tax have been collected in China for a long period. While, with the development of the country＇s economy, the drawbacks of collecting business tax repeatedly and uncompleted VAT chain and decreasing of international competitiveness of the tertiary industry have been increased apparent. Therefore, it is important to discuss the necessity, difficulty and influence of switching from business tax to value added tax. |
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| Keywords: | business tax switching over to value added tax |
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