摘要
2009年我国增值税转型为消费型增值税,使我国的增值税在消除重复征税的道路上又前进了一步,但我国的增值税同国际上先进的增值税实施情况比较,还存在着征税范围过窄、税率设计不合理、征收管理不到位等一系列的问题,在转型后续改革中国家应以扩大增值税征税范围为基本,全面完善增值税制度,进而改善现行流转税制结构。
In 2009 China＇s value-added tax for the consumption-type VAT,so that China＇s value-added tax in the elimination of double taxation issues have improved a step,but China＇s value-added tax with the international advanced the implementation of more value-added tax,there is also narrow the scope of taxation,tax rates designed to unreasonable collection and management is not in place a series of problems,the follow-up reforms in transition countries should expand the scope of value-added tax as the basic,comprehensive and perfect value-added tax system,and thus to improve the existing turnover tax system.
出处
《黑龙江八一农垦大学学报》
2010年第2期103-105,114,共4页
journal of heilongjiang bayi agricultural university
关键词
增值税转型
征税范围
税率
后续发展
value-added tax transformation
the scope of taxation
the tax rate
the follow-up development
