增值税税制及管理问题探讨

• 机 构: 湖北省武汉市国家税务局课题组
• 出 处: 税务研究
• 发表日期: 1998年10期
• 关键词: 增值税政策 税制改革 主体税种 收入型增值税 企业税负 进项税额 宏观调控作用 电子申报 应税销售额 营业税政策

一１９９４年开始实施的税制改革，四年来取得了明显的成效，全国工商税收收入平均每年以近千亿元的规模增长，税收的宏观调控作用进一步强化。其中，作为主体税种的增值税功不可没。但是，随着增值税实施的逐步深入，增值税在制度、政策和管理等方面存在的一些问题也逐渐...

A tax reform implemented in 1994 has achieved remarkable results in the past four years. The tax revenue of industrial and commercial enterprises in the country has grown at an annual rate of nearly 100 billion yuan a year, and the macro-control of tax revenue has been further strengthened. Among them, the value-added tax as the main tax credit contributed. However, with the gradual deepening of the implementation of the value-added tax, some problems existing in the aspects of system, policy and management of the value-added tax have gradually come to an end.