| 我国现行增值税中存在的问题 |
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| 引用本文： | 刘欣华,刘小军. 我国现行增值税中存在的问题[J]. 哈尔滨理工大学学报, 2001, 6(2): 65-68 |
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| 作者姓名： | 刘欣华 刘小军 |
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| 作者单位： | 北京科技大学 管理学院, |
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| 摘 要： | 分析了我国现行增值税中存在的几个主要问题，即：征税范围相对狭窄，抵扣制度不完善，税制结构不合理等，并提出了完善我国增值税制的建议．
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| 关 键 词： | 增值税 征税范围 抵扣制度 税率 |
| 文章编号： | 1007-2683(2001)02-0065-04 |
| 修稿时间： | 2000-09-08 |
On the Problems of Value Added Tax in China |
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| LIU Xin-hua,LIU Xiao-jun. On the Problems of Value Added Tax in China[J]. Journal of Harbin University of Science and Technology, 2001, 6(2): 65-68 |
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| Authors: | LIU Xin-hua LIU Xiao-jun |
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| Abstract: | The article analyses the main problems in China's VAT as follows: scope of levy VAT is narrow relatively, system of input tax being credited is not perfect, structure of VAT rate is not reasonable. Then some countermeasures are put forward for developing VAT in China. |
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| Keywords: | value added tax scope of levy VAT system of input tax being credited VAT rate |
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