浅议增值税转型

On the Reform of lncrement Duty

本文阐述了现行增值税的缺点、消费型增值税的优点,并试图对转型中可能会出现的一些问题提出一些建议。

This artycle elaboorates the shortcomings of the present increment duty and attempts to put forward some proposals to solve the possible problems in the reform.