摘要
增值税自从在法国产生以来 ,历时近半个世纪 ,已成为世界上绝大多数国家的主要税种。本文从增值税制在欧洲国家的产生与运用的分析中 ,结合我国增值税制的运行情况 ,提出了对我国增值税制进一步完善的对策。
Ever since its appearance in France,VAT has undergone nearly half a century and it has become a main kind of tax in the absolute majority of countries in the world.Throughout the analysis of the VAT appearance and application in Europe and by combining China s application,this article puts forward countermeasures for further improvement of China s VAT system.
出处
《辽宁财专学报》
2001年第5期16-18,共3页
Liaoning Financial College Journal
