摘要
本文用制度经济学的制度变化的供求分析框架,对我国增值税转型的目标模式进行了研究。并指出:从各行业增值税税负受行业周期性影响以及增值税转型对税收收入的影响的角度看,增值税的制度变迁定位为中口径模式比小口径模式更具科学性和可行性。
This paper analyzes the VAT patterns from demands and supplies of the institutional ecnomics. It interprets that the medium -sized pattern has science and feasibility even more than the small -sized pattern. The reasons are that the burden of every trade is influenced by trade periodictity and the tax revenues is influenced by VAT transformation.
出处
《兰州商学院学报》
2007年第1期101-104,共4页
Journal of Lanzhou Commercial College
关键词
增值税转型
制度变迁
税收负担
税收收入
VAT transformation
institutional transform
the burden of tax
the tax revenues
