论文部分内容阅读
2009年1月1日,增值税转型改革和燃油税费改革开始全面实施。作为第一大税种,增值税改革意义重大。生产型增值税因重复征税而为各界所诟病,消费型增值税取而代之,更易凸显增值税之中性特点,是我国税制现代化的重要一步。
January 1, 2009, the transformation of value-added tax reform and reform of the fuel tax began full implementation. As the first big tax, VAT reform is of great significance. Due to repeated taxation, production-based value added tax has been criticized by all walks of life for its being replaced by consumer value-added tax, making it easier to highlight the neutral nature of VAT. This is an important step in the modernization of China’s tax system.