摘要
我国现行的生产型增值税存在严重的缺陷,已经不能适应市场经济发展的需要,应实行消费型增值税。
Serious shortcomings are exposing in our current added-value tax of productive type, which isn' t fit for the development of market economy. Our country should use the added-value tax of consumptiva
出处
《商丘职业技术学院学报》
2003年第4期25-27,共3页
JOURNAL OF SHANGQIU POLYTECHNIC
关键词
增值税类型
生产型增值税
消费型增值税
税制改革
the type of added-value tax
added-value tax of productive type
added-value tax of consumptive type
reform of tax system
