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wan shan wo guo zeng zhi shui zhi du de ji dian kan fa
Author(s): 
Pages: 31-34
Year: Issue:  2
Journal: Taxation Research Journal

Keyword:  增值税制度增值税专用发票小规模纳税人税务机关征税范围增值额投入物会计制度税收关系建筑材料;
Abstract: 完善我国增值税制度的几点看法□张亮明卢达斌郭平马天锁三年来的实践证明,新增值税运行基本正常,对我国的改革开放、经济发展、财政收入等方面都起到了积极的作用,但也暴露出一些税制和管理方面存在的问题。现就增值税制的完善问题谈谈我们的看法:一、增值税的征收范...
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