摘要
提出了增值税税负分割点的观点,论述了以毛利率作为增值税纳税人认定标准的科学依据.
This paper puts forward the idea about the dividing point of tariff rate, and discusses the scientific for the identified standard of a tax payer based on gross profit rate.
出处
《连云港化工高等专科学校学报》
2002年第2期76-77,共2页
Journal of Lianyungang College of Chemical Technology
