关于增值税免税的经济分析

the Economic Analysis of the Duty Free of Value Added Tax

主要分析了两种不同方式的增值税免税对经济的影响。指出在零售环节以前各种中断式的免税并不会实现真正的免税目的,只有连续式免税和零售环节的中断式免税才能起到免税的作用。国家在制定免税政策以及纳税人在选择生产经营方式时应充分重视这一问题,以便作出正确的决策。

Th e main analysis is the influnence on the economy of two different style of valu e added tax,and point out that before the retail,serials suspensive duty fre e could not realize the purpose of duty free,only the continuous duty free and the suspensive duty free of retail can take effect of duty free.When the goverm ent formulate the policy of duty free and tax payer choose the model of managem ent ,in order to make the correct deeision,they must pay attention to this pro blem.