摘要
通过梳理和总结增值税扩围改革问题的相关研究,阐述了其改革的必要性以及可选择的实施路径,并结合改革过程中产生的矛盾,归纳了如何进一步推进"营改增"顺利进行的措施,最后提出了还需继续研究和解决的问题,以准确把握下一步改革的方向。
Through collation and summary of relevant studies about the reform of VAT extension, the ne- cessity and the alternative path of the reform： are elaborated in the paper. Combined with the contradictions in the process of reform, some relevant measures are concluded about how to promote replacing ＂Business Tax by VAT＂ smoothly. At last, some problems which need to be discussed and solved are presented so as to grasp the direction of further reform accurately.
出处
《西安石油大学学报（社会科学版）》
2014年第1期19-23,共5页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
增值税
“扩围”改革
营改增
value - added tax
reform of VAT extension
replacing business tax by VAT
