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1994年的新增值税经过几年的运行,基本取得了的成功,给我国的税收工作带来了生机与活力,同样也暴露出所要解决的问题。这些问题除了表现在增值税本身的设置与其征管体系的不协调外,还不同程度地表现在增值税与培育社会主义市场经济环境的不适应性,值得我们财经工作者思考: 一、存在问题 (一)增值税与其他税种的不协调性 现行增值税作为流转税的主体税种,
After several years of running, the new value added tax in 1994 has basically achieved success, bringing vigor and vitality to our taxation work and exposing the problems to be solved as well. These problems not only show the inconsistency between the setting up of value-added tax and its collection and management system, but also reflect the inappropriateness of the value-added tax and fostering the socialist market economy to varying degrees. It is worth our thinking for the financial workers: First, the existing problems ) Inconsistency of Value Added Taxes with Other Taxes The current value added tax, as the principal tax for turnover tax,