摘要
文中通过总结东北地区实行增值税改革所取得的效果,分析增值税在不同历史经济发展阶段所起的作用。从我国现行经济状况及国际增值税发展趋势分析出现行增值税的不足,强调现阶段增值税改革在我国的必要性。从而得出现阶段我国实行增值税转型、改革是十分必要的。
This paper summarized the northeast region through implementation of the value-added tax reform and the results obtained, Analysis of VAT in different historical stages of economic development, the role played by. From the current economic situation and development trend of international value-added tax analysis firms lack the capital gains tax, stressed the value-added tax reform at this stage in our need.
出处
《商品储运与养护》
2007年第3期84-85,共2页
Storage Transportation & Preservation of Commodities
关键词
生产型增值税
转型
消费型增值税
理性对待
Production type value-added tax
Conversion
Consumption type value-added tax
Rational treatment
