略谈税制改革前后增值税的几点主要区别

• 作 者: 王俞
• 出 处: 上海会计
• 发表日期: 1994年04期
• 关键词: 税制改革 增值税制度 简化税制 工商统一税 实耗法 税收制度改革 价外税 价内税 公平税负 增值税专用发票

已于１９９４年１月1日起实行的税收制度改革，按照统一税法、公平税负、简化税制和合理分权的原则，推行以增值税为主体的流转税制度，对少数商品征收消费税,对大部分非商品经营继续征收营业税。改革后的流传税由增值税、消费税和营业税组成；并取消产品税和工商统一税等。最?

The tax system reform, which became effective on January 1, 1994, promoted the system of turnover tax based on value-added tax and excise tax on a few commodities according to the principle of unifying the tax law, fair tax burden, simplifying the tax system and rationalizing the separation of powers. Most non-merchandise businesses continue to charge sales tax. The post-reform circulation tax is made up of value-added tax, consumption tax and business tax; and the elimination of product tax and consolidated commercial and industrial tax. most?