| 现行增值税类型存在问题及对策研究 |
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| 引用本文： | 张玉珍,徐寒.现行增值税类型存在问题及对策研究[J].商丘职业技术学院学报,2003,2(4):25-27. |
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| 作者姓名： | 张玉珍 徐寒 |
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| 作者单位： | 陕西财经职业技术学院,会计系,陕西,咸阳,712000 |
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| 摘 要： | 我国现行的生产型增值税存在严重的缺陷,已经不能适应市场经济发展的需要,应实行消费型增值税。
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| 关 键 词： | 增值税类型 生产型增值税 消费型增值税 税制改革 |
| 文章编号： | 1671-8127(2003)04-0025-03 |
| 修稿时间： | 2002年12月19 |
Some Problems and Policies on The Type of AVT |
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| ZHANG Yu-zhen,XU Han.Some Problems and Policies on The Type of AVT[J].Journal of Shangqiu Vocational and Technical College,2003,2(4):25-27. |
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| Authors: | ZHANG Yu-zhen XU Han |
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| Abstract: | Serious shortcomings are exposing in our current added-value tax of productive type, which isn' t fit for the development of market economy. Our country should use the added-value tax of consumptiva |
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| Keywords: | the type of added-value tax added-value tax of productive type added-value tax of consumptive type reform of tax system |
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