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dui xian xing liu zhuan shui zhi gai ge de she xiang
Author(s): 
Pages: 38-41
Year: Issue:  12
Journal: Taxation Research Journal

Keyword:  流转税 改革 设想;
Abstract: 1994年税制改革,我国确立了实行生产型增值税及增值税与营业税并立的流转税制格局。经过十多年的运行,这种格局对经济调节功能越来越显露出其局限性、被动性。本文分析了现行流转税制的缺陷,提出了相应的改革措施:在实行消费型增值税的同时,取消营业税,全面开征增值税;扩大增值税一般纳税人的规模;对消费税制进行修订。
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