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xin shui zhi de shui fu xiao ying ji wu jia xiao ying
Author(s): 
Pages: 23-26
Year: Issue:  1
Journal: Taxation Research Journal

Keyword:  税负效应价效应零售业批发业税负转嫁营业税新税制增值税税负增值税税率毛利率;
Abstract: 新税制的税负效应及物价效应李新,李建新新税制将批发业及零售业所纳的营业税改为增值税,对批发业及零售业产生了不同的税负效应:批发业税负加重,零售业税负普遍减轻(假定其它条件不变),并且批发业税负增加率是个常数,零售业税负变化率是个变数,与毛利率有关;同...
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