摘要
增值税按扣税对象的不同,可分为生产型、收入型和消费型增值税。在1994年税制改革中根据我国实际我们选择实行生产型增值税,但在以后的经济运行中,生产型增值税的弊端日益显现,阻碍了经济的发展。因此由生产型增值税向消费型增值税转变在当前显得尤为重要。
Value Added Tax(VAT)can be classified into manufacturin g -based,income -based,and consumption -based types according to its withholding subjects.In 1994' s taxation system reform,the State s tarted to put manufacturing -based VAT into pr actice.However,it was later proved in operation that manufacturing -based VAT exposed its weaknesses and held u p economic development.For this reason,it appears more important to fra ns-form manufacturing -based VAT to con sumption -based VAT nowadays.
出处
《漳州师范学院学报（哲学社会科学版）》
2003年第1期22-26,共5页
Journal of Zhangzhou Teachers College:Philosophy and Social Sciences
