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日前,国务院常务会议决定自2009年1月1日起,在全国所有地区、所有行业推行增值税转型改革。此次增值税转型改革必将对我国产生重大影响,作为中国第一大税种,增值税转型本身绝非增值税改革的终结。因此,本刊特刊此文,阐述我国增值税转型改革的昨天、今天和明天。
Recently, the State Council executive meeting decided January 1, 2009 onwards, in all regions of the country, all industries to implement the transformation of value-added tax reform. The VAT reform will inevitably have a significant impact on our country. As the number one tax in China, the VAT transformation itself is by no means the end of VAT reform. Therefore, this issue of special issue this article, elaborated yesterday, today and tomorrow of VAT reform in our country.