摘要
现行生产型增值税的制度安排和制度结构的净收益小于消费型增值税。从各行业增值税税负受行业周期性影响以及增值税转型对税收收入的影响的角度看,增值税的制度变迁定位为中口径模式比小口径模式更具科学性和可行性。
This paper researches on the design and choice of consumption-based value-added tax through the supply and-demand analysis frame in Institutional Economics. It also points out that an intermediate-bore mode is more scientitle and feasible than a small-bore one.
出处
《扬州大学学报（人文社会科学版）》
北大核心
2006年第3期65-67,共3页
Journal of Yangzhou University(Humanities and Social Sciences Edition)
关键词
增值税转型
制度变迁
税收负担
税收收入
transformation in value-added tax
changes in systems
tax revenue burden
tax revenues
