摘要
不同类型的增值税有其不同的经济适应性。近几年,我国经济环境发生了根本改变,增值税由生产型转为消费型成为必然。从我国经济环境对消费型增值税的适应性、转型的风险性分析,我国应重视增值税转型。并提出应对措施。
Value-added taxes differ in their economic adaptability. make it necessary for value-added tax to change from production- The fundamental changes in China＇s economic environment centered to consumption-centered. The paper attempts to show the adaptability and risks of consumption-centered value-added tax, putting out the countermeasures in taxation transform.
出处
《经济经纬》
北大核心
2005年第5期130-132,共3页
Economic Survey
