不同类型增值税的比较分析

Comparison and Analysis of Different Types of VAT

通过对三种不同类型增值税 (生产型增值税、收入型增值税和消费型增值税 )的比较分析和效应分析 ,探讨了适合我国国情的增值税模式。

By comparing and analysing types and effects of three different kinds of VAT(production type, revenue type and consumption type), the authors have discussed and explored the mode of VAT suitable to the Chinese conditions.