摘要
入世后 ,我国要对现行税制和法规作适应性的修改和完善。鉴于增值税已成为WTO成员国税收中的重要税种 ,所以本文就我国现行增值税存在的弊端及其改进措施谈一些看法。
After joining the WTO,our country will revise and improve correspondingly the current taxation and regulations.Seeing that the value added tax has became the major category of taxes,the paper gives some opinions on problems of the domestic current value added tax and presents some improving approachs.
出处
《本溪冶金高等专科学校学报》
2001年第1期57-59,共3页
Journal of Benxi College of Metallurgy
关键词
生产型增值税
消费型增值税
税收制度
中国
Improving approachs
Value added tax of productive type
Value added tax of consumptive type
