| 改革我国增值税税制的构想 |
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| 引用本文： | 胡慧琼,王震.改革我国增值税税制的构想[J].福建工程学院学报,2003,1(4):93-96. |
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| 作者姓名： | 胡慧琼 王震 |
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| 作者单位： | 1. 福建工程学院工程管理系,福建,福州,350007
2. 福建出入境检验检疫局,福建,福州,350001 |
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| 摘 要： | 分析世界各国和我国增值税现状，提出改革我国增值税税制的构思。认为我国要适应世界经济一体化的要求，就应当实行消费型增值税，适当扩大增值税征收范围和提高增值税税率。
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| 关 键 词： | 消费型增值税 征收范围 税率 生产型增值税 税收制度 |
| 文章编号： | 1672-4348(2003)04-0093-04 |
| 修稿时间： | 2003年10月31 |
Thought of reforming the value- added tax system in our country |
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| HU Hui-qiong,WANG Zhen.Thought of reforming the value- added tax system in our country[J].Journal of Fujian University of Technology,2003,1(4):93-96. |
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| Authors: | HU Hui-qiong WANG Zhen |
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| Institution: | HU Hui-qiong~1,WANG Zhen~2 |
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| Abstract: | By analyzing the actuality of value-added tax among various countries, we can advance the thoughts of reforming value-added tax in our country. In order to adapt ourselves to the request of the economic integration, we should carry out the consuming value-added tax, enlarge properly the imposition area of the value-added tax and increase its tax payment. |
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| Keywords: | consuming value-added tax imposition area tax payment |
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