| 现行增值税存在的问题及改进措施 |
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| 引用本文： | 成凤艳,李晓南.现行增值税存在的问题及改进措施[J].辽宁科技学院学报,2001,3(1):57-59. |
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| 作者姓名： | 成凤艳 李晓南 |
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| 作者单位： | 本溪冶专经济系,辽宁,本溪,117022 |
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| 摘 要： | 入世后，无国要对现行税制和法规作适应性的修改和完善。鉴于增值税已成为WTO成员国税收中的重要税种，所以本文就我国现行增殖税存在的弊端及其改进措施谈一些看法。
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| 关 键 词： | 生产型增值税 消费型增值税 税收制度 中国 |
| 文章编号： | 1008-3723(2001)01-0020-03 |
| 修稿时间： | 2000年12月10日 |
On Problem of Current Value Added Tax and Improving Approachs |
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| CHENG Feng-yian,LI Xiao-nan.On Problem of Current Value Added Tax and Improving Approachs[J].Journal of Liaoning Institute of Science and Technology,2001,3(1):57-59. |
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| Authors: | CHENG Feng-yian LI Xiao-nan |
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| Abstract: | After joining the WTO,our country will revise and improve correspondingly the current taxation and regulations.Seeing that the value added tax has became the major category of taxes,the paper gives some opinions on problems of the domestic current value added tax and presents some improving approachs. |
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| Keywords: | Improving approachs Value added tax of productive type Value added tax of consumptive type |
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