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我国建筑业增值税对住宅价格影响关系分析
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作者 杜国祥 《价格理论与实践》 CSSCI 北大核心 2015年第4期92-94,共3页
本文在分析建筑业增值税政策实施背景的基础上,提出建筑业增值税影响住宅价格的理论模型,并分别从建筑业增值持有税和建筑业增值交易税两方面推导住宅价格的变动过程,然后从实证角度论述建筑业增值税对普通住宅价格的影响方式,通过数值... 本文在分析建筑业增值税政策实施背景的基础上,提出建筑业增值税影响住宅价格的理论模型,并分别从建筑业增值持有税和建筑业增值交易税两方面推导住宅价格的变动过程,然后从实证角度论述建筑业增值税对普通住宅价格的影响方式,通过数值模拟预测,图形分析,从四个方面直观地描述建筑业增值税影响住宅价格变动的情况,最后提出了实施建筑业增值税政策建议。 展开更多
关键词 建筑业增值 增值持有 增值交易税 普通住宅价格
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Value-Added Tax (VAT) on Selected Financial Transactions
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作者 Yvona Legierska 《Journal of Modern Accounting and Auditing》 2014年第8期846-852,共7页
This paper deals with the approach to imposing value-added tax (VAT) on financial transactions. The VAT is a highly harmonized consumption tax within the European Union (EU). VAT operational rules have been set do... This paper deals with the approach to imposing value-added tax (VAT) on financial transactions. The VAT is a highly harmonized consumption tax within the European Union (EU). VAT operational rules have been set down by the relevant directive of the Council of the EU. Under the directive, it is possible to select either exemption or taxation of financial transactions. Only the first option is permitted in the Czech Republic. Pros and cons of both models are described, in particular, the problems with determining the difference between financial transactions and other similar performance that must always be subject to tax. Potential lower VAT revenue or tax base assessment, as appropriate, seems to be crucial in the case of the taxation of financial transactions. 展开更多
关键词 value-added tax (VAT) financial services financial transactions reverse charge option to tax cost-sharing agreement
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