| 现行增值税存在的问题及改革措施 |
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| 引用本文： | 朱亚平.现行增值税存在的问题及改革措施[J].鄂州大学学报,2006,13(2):21-23. |
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| 作者姓名： | 朱亚平 |
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| 作者单位： | 鄂州大学,管理系,湖北,鄂州,436000 |
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| 摘 要： | 我国现行生产型增值税，经过十多年的实践，一些固有的问题已经显现出来，严重束缚经济的发展。该文主要鲒合我国现行增值税存在的主要问题，提出在扩大增值税征税范围的基础上全面实施消费型增值税。
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| 关 键 词： | 增值税 问题 改革措施 |
| 文章编号： | 1008-9004（2006）02-0020-03 |
| 收稿时间： | 02 15 2006 12:00AM |
| 修稿时间： | 2006-02-15 |
The problem and innovation measure of value added tax at present |
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| ZHU Ya-ping.The problem and innovation measure of value added tax at present[J].Journal of Ezhou University,2006,13(2):21-23. |
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| Authors: | ZHU Ya-ping |
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| Institution: | Dept. of Administration, Ezhou University, Ezhou, Hubei 436000, China |
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| Abstract: | For ten years practice, some intrinsic questions of the procreative value added tax carried out in our country at present have been brought out, which block the development of economy. Aiming at these problems, in this article, the comprehensive implement of consumptive value added tax on the basis of enlarging the range was brought out. |
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| Keywords: | value added tax problem innovation measure |
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