摘要
分析世界各国和我国增值税现状,提出改革我国增值税税制的构思。认为我国要适应世界经济一体化的要求,就应当实行消费型增值税,适当扩大增值税征收范围和提高增值税税率。
By analyzing the actuality of value-added tax among various countries, we can advance the thoughts of reforming value-added tax in our country. In order to adapt ourselves to the request of the economic integration, we should carry out the consuming value-added tax, enlarge properly the imposition area of the value-added tax and increase its tax payment.
出处
《福建工程学院学报》
CAS
2003年第4期93-96,共4页
Journal of Fujian University of Technology
