摘要
增值税可以分为生产型、收入型、消费型三种 ,我国 1994年税制改革实行的是生产型增值税 ,这与我国90年代的经济形势和经济运行模式是分不开的 ,对防止经济过热起到了重大作用。生产型增值税是一种不彻底的增值税 ,存在许多弊端 ,不能适应我国现行的经济形势。我国增值税由生产型转变为消费型是税制改革的必然 。
Value-added tax can be classified into three types: production type, income type, consumption type. Chinese taxation reformation in 1994 adopted production type which was related to economics and economic operation model in 1990' and had been playing important roles in preventing economics from being too hot. The value-added tax of production type is a halfway type and has much weakness, so it is not suitable for the present economics. The transformation of value-added tax from production type to consumption type is necessary for Chinese reformation of taxation and will exert important and durable impacts on economic development in China.
出处
《湘潭大学社会科学学报》
2001年第4期55-57,共3页
Social Science Journal of Xiangtan University
关键词
生产型增值税
消费型增值税
类型
中国
税制改革
Value-added tax of production type
Value-added tax of consumption type
transformation
