| 生产型增值税亟待向消费型增值税转型 |
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| 引用本文： | 卞西文,孙刚.生产型增值税亟待向消费型增值税转型[J].河北职业技术学院学报,2006,6(4):88-90. |
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| 作者姓名： | 卞西文 孙刚 |
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| 作者单位： | 枣庄科技职业学院,山东,枣庄,277000 |
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| 摘 要： | 消费型增值税比生产型增值税有明显的优势,但在增值税转型过程中会遇到诸如财政压力大、固定资产存量不易处理、发票管理难度大及刺激外延式再生产等问题,为此要积极采取渐进式转型、扩大税基、重新认定纳税人、统一发票管理等措施,促进增值税的顺利转型.
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| 关 键 词： | 生产型增值税 消费型增值税 转型 |
| 文章编号： | 1671-1017（2006）04-0088-03 |
| 收稿时间： | 2006-06-07 |
| 修稿时间： | 2006年6月7日 |
It Is Urgent to Change from Productive Type Value Added Tax to Consumptive Type Value Added Tax |
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| BIAN Xi-wen,SUN Gang.It Is Urgent to Change from Productive Type Value Added Tax to Consumptive Type Value Added Tax[J].Journal of Hebei Polytechnic,2006,6(4):88-90. |
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| Authors: | BIAN Xi-wen SUN Gang |
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| Abstract: | Consumptive type value added tax is obviously superior to productive type value added tax. There may be problems such as large financial pressure, kirtle stock of capital asserts, large management difficulty to invoices and stimulating extended reproduction in the change from productive type value added tax to consumptive type value added tax, so that we should adapt progressive tax change, enlarge the base of tax, re-recognize taxpayers and uniform invoice management to improve the smooth change of value added tax. |
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| Keywords: | productive type value added tax consumptive type value added tax type change |
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