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谈增值税开征后商业企业的应变措施李恩江《中华人民共和国增值税暂行条例》已经正式颁布了，并定于１９９４年１月１日起正式实施。开征统一的、规范的增值税是我国税制改革的重要组成部分。增值税克服了传统的流转税制税上加税的弊端，同时又保持了流转税征收范围广泛和...
On the contingency measures of commercial enterprises after the introduction of value-added tax Li Enjiang The Provisional Regulations on Value-added Tax of the People’s Republic of China have been promulgated formally and are scheduled to come into effect on January 1, 1994. The introduction of a unified and standardized value-added tax is an important part of our tax system reform. Value-added tax to overcome the drawbacks of the traditional tax turnover tax system, while maintaining the circulation tax levied a wide range and ...