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dui zeng zhi shui gai ge zhong liang zhong guan dian de zai ren shi
Author(s): 
Pages: 75,86
Year: Issue:  5
Journal: TRADE UNIONS' TRIBUNE--JOURNAL OF SHANDONG INSTITUTE OF TRADE UNIONS' AMMINISTRATION CADRES

Keyword:  增值税征收范围:生产型增值税:收入型增值税消费型增值税;
Abstract: 我国税收理论界及业务部门对于增值税改革有两种观点,即扩大征收范围及将现行的生产型增值税转为消费型增值税.但在现行税制框架下,扩大增值税征收范围会遇到诸多困难,而且较为理想的消费型增值税实行条件尚不具备,增值税类型的选择不能一步到位,只能走次优选择的道路,也就是选择收入型作为今后增值税进一步改革的目标模式.
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