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本文在借鉴国外做法和我国改革开放以来税制改革成功经验的基础上,主张应在进行增值税扩大征收范围改革的同时,推进增值税立法工作.并就如何实现增值税扩围目标提出了近期及中远期建议。
Based on the successful experience of tax reform in our country since reform and opening-up, this paper advocates that we should promote the legislation of value-added tax at the same time as the scope of the scope of taxation and levy of VAT is expanded. Mid-term proposals.