对现行流转税的改革设想

Thoughts on Reforms in the Existing Mobile Tax System

1994年税制改革后 ,增值税、消费税、营业税三大税种共同构成现行流转税 ,几年来的税收实践证明1 994年的税制改革是成功的 ,但是随着国民经济的不断发展 ,现行的增值税、消费税、营业税也显露出一些与现行国民经济发展不适应的问题 ,所以需要对其进行完善和改革。本文对现行增值税、消费税。

Since the reform of the tax system in 1994, three major taxes--the VAT,the consumption tax and the business tax have formed the present mobile tax.The practice of the tax collection in recent years has proved that the reform of the tax system in 1994 is successful.However,with the continuing development of the national economy,the existing VAT,the consumption tax and the business tax have showen signs that do not suit the development of the current development of the national economy and so we need to improve and reform them.This article offers some suggestions as how to make reforms in the existing VAT,the consumption tax and the business tax.