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| 摘要: |
| 要实现增值税的转型,必须改革投资体制、建立相应的约束机制和风险控制体系.考虑到国家财政承受能力和国家经济结构调整的需要,宜采取分类分步的办法实施.同时,应对现行税制进行改革,适当调整增值税的征税范围、进行相关税种的结构性调整,促进生产型增值税向消费型增值税的顺利过渡,推动我国增值税体制的进一步完善. |
| 关键词: 增值税 生产型增值税 消费型增值税 |
| DOI： |
| 分类号:F812.42 |
| 基金项目: |
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| Discussion on the change from production value-added tax to consumption value-added tax |
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LI Xiao-li YANG Jian-ping
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| Abstract: |
| In order to realize the change of value-added tax, we must reform investment system, establish the relative restriction mechanism and risk control mechanism. Based on the demand of national financial ability and national economic structure adjustment, we |
| Key words: value-added tax,production value-added tax,consumption value-added tax |
