摘要
我国现行生产型增值税在实施过程中暴露出了难以克服的缺陷和矛盾，并越来越不适应市场经济的发展要求，实行增值税类型转换已成为必然。
Abstract : Some shortcomings and contradictions are exposing in our current added - value tax of productive type, Which isn't fit for the development of market economy . Therefore , the type of add - value tax should be changed.
出处
《税务与经济》
北大核心
2002年第1期29-30,共2页
Taxation and Economy
关键词
问题
对策
增值税类型
生产型增值税
消费型增值税
税制改革
中国
税收
Key words :the type of added - value tax
added - value tax of productive type
added - value tax of consumptive type
reform of tax system
