摘要
作者对我国现行增值税在重复征税、征收范围、小规模纳税人的划分标准及对其政策、抵税凭证和税率设计几方面存在的问题进行了分析。
This paper analyzes the value added tax in taxation policy including taxation zone, demarcated standard of taxpayer and taxation rate, and it points out the problems of taxation repetitive and the form of invoices.
出处
《企业技术开发》
2005年第2期39-40,共2页
Technological Development of Enterprise
关键词
重复征税
范围偏窄
标准过高
显失公平
凭证不规范
税率偏高
taxation repetitive
narrow zone of taxation
high demarcated standard
unequal treatment to taxpayer
irregular voucher
high taxation rate
