摘要
我国现行增值税由于征收范围过窄和采用生产型的增值税模式,存在着许多问题和缺陷,增值税的改革已刻不容缓。扩大增值税的征收范围,转换增值税类型是增值税改革的必然趋势。消费型增值税是增值税改革的最佳选择。
As the present added - value tax's levying scale is too narrow and its mould is the added - value of production which has many shortcomings and problems, the reform of added - value tax is urgent. It is a trend to expand the levying scale and change the category of added - value tax for the reform. The added - value tax of consumption is the beat choise for the reform.
出处
《商业研究》
北大核心
2003年第12期141-142,共2页
Commercial Research
关键词
中国
增值税改革
征收范围
生产型增值税
消费型增值税
混合销售行为
added - value tax
the levying scale
added - value tax of production
added - value tax of consumption
mixed seiling behavior
