摘要
文章对完善我国增值税提出如下建议： (1)扩大增值税征收范围； (2)规范对纳税人的分类管理； (3)尽快实施消费型增值税； (4)加强税务干部的业务素质和执法守法意识。
In the article,some suggestions are given on perfecting the value－added tax:(1)enlarging the collecting scope of value－added tax,(2)standardizing the classified administration of tax payers,(3)collecting consuming value－added tax as soon as possible,(4)enhancing the professional quality of the tax collectors and strengthening their consciousness of enforcing and observing the laws.
出处
《中共山西省委党校学报》
2001年第1期34-35,共2页
Journal of Shanxi Provincial Committee Party School of C.P.C
关键词
增值税
纳税人
执法守法意识
value－added tax
tax－payers
consciousness of enforcing and observing the laws
