摘要
本文着重研究分析了我国现行增值税存在的两大突出问题 ,提出增值税的改革已刻不容缓。转换增值税的类型是我国增值税改革的必然趋势 ,消费型增值税将是增值税改革的最佳选择。改革应遵循渐进性原则 ,应逐步扩大增值税征收范围 ;如果急于求成 ,其结果将适得其反。
The author puts emphasis on the two obvious problems on the value-added tax that our country now implements, pointing out that value-added tax reform demands immediate attention. Changing the value added tax style is the inexorable trend and carrying out the consumption value added tax will be the best choice. On the other hand, the progressive principle should be followed and the extension of value added tax imposing should be enlarged step by step. Therefore, being impatient for success will only lead to failure.
出处
《审计与经济研究》
北大核心
2002年第2期57-59,共3页
Journal of Audit & Economics
