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增值税是现代国际上出现并广为推行的一个新兴的流转税种。我国1979年研究税制改革时,时增值税能否外为中用作了探讨。并先后组织全国税务业务骨干百余人,在无锡、柳州两市作了调查测算。那时我们仅凭书本上的一点间接知识研究增值税在我国实施的可行性、感到十分不足。1980年起,两次邀请法国的税收专家来我国传授增值税的知识,并先后去法国、荷兰、瑞典等国家进行考察。了解增值税的原理,借鉴外国经验,结合我国情
Value-added tax is an emerging circulation tax that has emerged in the modern world and is widely implemented. When China studied the reform of the tax system in 1979, it was explored whether the VAT could be used externally. And has organized the backbone of the national tax business more than 100 people in Wuxi, Liuzhou two cities made a survey calculation. At that time, we were not able to study the feasibility of implementing value-added tax in our country based only on the indirect knowledge in the book. Since 1980, France has twice invited tax experts to teach value-added tax in China and successively went to France, the Netherlands, Sweden and other countries for inspection. Understand the principle of value-added tax, learn from foreign experience, combined with our love