摘要
本文通过对我国高技术产业近几年的一些数量指标的计算和比较 ,论证了我国高技术产业目前具有增加值率低、固定资产相对比重不高、增值税的实际税负并不较其他产业为高等特点 ,说明我国若实行对高技术产业“消费型”增值税的政策难以收到预期的效果。
The article proves low value added rate of the high-tech industry and low fixed asset ratio of high-tech industry in China through the calculation and comparison of some quantity indexes. So the tax burden of VAT(value added tax) of the high-tech industry is not higher than other industries.And then the policy suggestion of consumption-type VAT can hardly achieve the expected goal.
出处
《预测》
CSSCI
2002年第1期10-12,共3页
Forecasting
基金
国家自然科学基金重点资助项目 (79730 0 2 0
70 0 730 32 )
