打击伪造倒卖盗窃发票犯罪活动决不能手软

• 出 处: 中国税务
• 发表日期: 1994年06期
• 关键词: 税制改革 税额抵扣 假发票 税收秩序 依法治税 发票管理 涉外企业 财政收入 违法犯罪 骗税

作为今年几大改革举措之一的税制改革,其核心内容,就是要建立以增值税为主体的流转税制度。增值税实行的是国际上通行的凭发票注明税额抵扣的运行机制。

As one of the major reform measures this year, one of the tax reform, the core content is to establish a turnover tax system with value-added tax as the mainstay. The implementation of value-added tax is internationally accepted by the invoice tax credit operating mechanism.