摘要
本文介绍了旧的间接税制从一种不良税制被逐步改造成优良的新的间接税制的过程,并对旧的间接税制的特征与缺陷以及新的间接税制的特征与优势进行了全面论述。
This paper gives an introduction to the process that old indirect tax system is gradually transformed into an excellent new indirect tax system, and then makes an overall elaboration on the features and defects of the old indirect tax system and the features and merits of the new indirect tax system as well.
出处
《涉外税务》
北大核心
2012年第3期16-20,共5页
International Taxation In China
关键词
间接税制
增值税
消费税
营业税
货物税
Indirect tax system VAT Consumption tax Business tax Commodity tax