| 消费型增值税的涵义与基本政策框架研究 |
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| 引用本文： | 姜爱林.消费型增值税的涵义与基本政策框架研究[J].重庆师专学报,2009(5):51-57. |
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| 作者姓名： | 姜爱林 |
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| 作者单位： | 中华全国总工会研究所经济政策研究室,北京100865 |
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| 摘 要： | 现行生产型增值税面临的种种弊端要求其转型为消费型增值税。消费型增值税是一种允许扣除企业购进固定资产的税种。纳税主体、征收范围、税目税率。扣除范围、计算方法、会计处理等构成消费型增值税的基本政策框架及其体系。要采取切实措施确保增值税转型改革政策顺利实施。
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| 关 键 词： | 消费型增值税 涵义 政策框架 |
The Connotation of Consumption Based VAT and Its Basic Policy Framework |
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| JIANG Ai-lin.The Connotation of Consumption Based VAT and Its Basic Policy Framework[J].Journal of Chongqing Teachers College,2009(5):51-57. |
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| Authors: | JIANG Ai-lin |
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| Institution: | JIANG Ai-ling (Research Institute of Econimic and policy, All China Federation of Trade Unions, Beijing 100865 China) |
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| Abstract: | The on-going production based VAT has many shortcomings, hence are asked to switch to consumption based VAT. Tax payers, collection range, tax item and rate etc. constitute basic policy framework. Measures should be taken to ensure the successful switch to consumption based VAT. |
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| Keywords: | consumption based VAT connotation policy framework |
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