摘要
为配合实施西部大开发战略 ,需对现行税收政策进行调整。增值税方面可考虑扩大增值税的征收范围 ;降低小规模纳税人的税率 ;把消费型增值税作为一种政策选择 ;改进并调整出口退税政策。所得税方面应实行差别税率制 ;加大直接减免的幅度 ;充分利用投资抵免企业所得税政策。
It's very necessary for carrying out the strategy of western development to justify current Taxation policies . In respect of Value-added Tax (VAT) ,Extend the collecting limits of VAT , Reduce VAT rate of small-scale taxpayers ;The VAT of consumption can be as a kind of strategic selection ;Improve and justify the strategy of the tax refund on expert goods. Regarding Income Tax (IT) , Practice the different tax rate system; Increase the extent of reduction and expemption;Effectively use the strategy that investment exempts enterprise's IT.
出处
《陕西经贸学院学报》
2001年第1期24-27,共4页
Journal of Shaanxi Economics and Trade Institute
