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增值税仅有半个多世纪的历史,但现在可谓风靡全球,已遍及140多个国家和地区。增值税取代产品税(周转税),减少了重复征税,尽可能降低了征税对经济的扭曲效应。担心财政收入下
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增值税仅有半个多世纪的历史,但现在可谓风靡全球,已遍及140多个国家和地区。增值税取代产品税(周转税),减少了重复征税,尽可能降低了征税对经济的扭曲效应。担心财政收入下滑,同时为了防止经济过热,1994年我国选择采用生产型增值税。这样的税制
VAT only half a century of history, but now can be described as sweeping the world, has been spread in over 140 countries and regions. The VAT replaced the product tax (turnover tax), reducing double taxation and minimizing the distorting effect of taxation on the economy. Concerned about the decline in fiscal revenue, and in order to prevent the economy from overheating, China chose to adopt a production-based value-added tax in 1994. Such a tax system
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