| 谈增值税改革 |
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| 引用本文： | 甄立敏,高润秀.谈增值税改革[J].河北软件职业技术学院学报,2001,3(1):47-49. |
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| 作者姓名： | 甄立敏 高润秀 |
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| 作者单位： | 1. 河北职工大学,保定,071000
2. 石家庄市世贸广场有限公司,石家庄,050000 |
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| 摘 要： | 文章从税型、纳税主体、征税范围、税率结构四方面介绍现行增值税的现状，说明我国现行增值税改革的必要性，并相应提出改革设想。
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| 关 键 词： | 增值税 生产型增值税 收入型增值税 消费型增值税 征税范围 税率 |
| 文章编号： | 1008-6277(2001)01-0047-03 |
| 修稿时间： | 2001年4月2日 |
On the Reformation of Value-added Tax |
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| ZHEN Li-min,GAO Run-xiu.On the Reformation of Value-added Tax[J].Journal of Hebei Software Institute,2001,3(1):47-49. |
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| Authors: | ZHEN Li-min GAO Run-xiu |
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| Abstract: | The paper shows us the Stares quo of current value-added tax in the four aspects of tax type, tax payer,scope of imposing and structure of tax rate, testifies the indispensibility on reforming China's current value-added tax and conceives the innovation accordingly. |
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| Keywords: | value-added tax value-added tax of producing value-added tax of income value-added tax of consuming scope of imposing |
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