摘要
生产型增值税因其保证财政收入、抑制过热性投资 ,在 1994年的税制改革中 ,我国选择了生产型增值税。随着我国经济、财政形势的变化 ,同时为了避免重复征税及对出口商品实行彻底退税和扩大国内投资 ,消费型增值税替代生产型增值税已刻不容缓。
Because the production based value added tax can ensure the revenue and constrain excessive investment, it was adopted by our country when the tax system was reformed in 1994. With the development of economy and finance, and in order to avoid repeated taxation, thoroughly repay the tax on export commodities and encourage domestic investment, it is urgent to substitute production based value added tax for consumption based value added tax.
出处
《铁道运输与经济》
北大核心
2001年第1期35-37,共3页
Railway Transport and Economy
