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增值税是我国税制结构中的一个新税种,它是为了适应国民经济发展和经济体制改革的需要,借鉴国外增值税的经验,结合我国的实际情况,经过1979年到1982年在少数地区的农业机具、机器机械等行业试点,自1983年1月1日起在全国的国营和集体工业企业中试行,1984年10月1日在全国范围内执行。为了流转税制度的逐步完善,后几次又扩大了增值税的征收范围,1987年3月20日将已实行的增值税的税目重
The value added tax (VAT) is a new type of tax in the tax structure of our country. It is designed to meet the needs of the development of the national economy and the reform of the economic system, draw lessons from the experience of foreign VAT, and combine with the actual situation of our country. After a series of agricultural taxes in a few areas from 1979 to 1982, Machinery, machinery and other industries pilot since January 1, 1983 in the country’s state-owned and collective industrial enterprises pilot, October 1, 1984 in a nationwide implementation. In order to gradually improve the turnover tax system, after a few more expanded the scope of the scope of value-added tax, March 20, 1987 will have been implemented value-added tax items