| 关于增值税转型若干问题的探讨 |
| |
| 引用本文： | 董再平.关于增值税转型若干问题的探讨[J].重庆师专学报,2006,5(1):19-21. |
| |
| 作者姓名： | 董再平 |
| |
| 作者单位： | 西南财经大学财税学院,四川成都610010 |
| |
| 摘 要： | 增值税转型是我国新一轮税制改革的“重头戏”，难点和争议也较多。本文就转型中的几个焦点问题发表了看法，内謇涉及增值税转型时机和税率调整，增值税如何促进投资及增值税转型对经济结构的影响。
|
| 关 键 词： | 消费型增值税 税率确定 促进投资 |
| 文章编号： | 1671-7546（2006）01-0019-03 |
| 收稿时间： | 2005-09-13 |
Key Issues of Value Added Tax Transformation |
| |
| DONG Zai - ping.Key Issues of Value Added Tax Transformation[J].Journal of Chongqing Teachers College,2006,5(1):19-21. |
| |
| Authors: | DONG Zai - ping |
| |
| Abstract: | The transformation of value added tax is essential in the new tax reform in China, which touches off a debate. The paper discusses the key issues concerning the occasion of value added tax transformation, the tax rate adjustment, and its impact on investment and economic structure as well. |
| |
| Keywords: | consumption value added tax determination of tax rate investment promotion |
| 本文献已被 维普 等数据库收录！ |
