国内外增值税比较研究(Ⅱ)——中国增值税

Value-added Tax in China

对我国增值税执行情况进行调查、研究,并与其他国家或地区增值税进行比较,归纳税制改革演变的一般规律,提出我国税制改革的趋势。

To introduce the research and investigation results on current situation of value-added taxation in China. To make comparison with the situation in other countries and regions. To summarize the regular pattern of taxation reform in China. To propose the tendency of taxation reform in China.