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一、影响西部资源开发的税制税种因素(一)增值税整体设计思想上忽略了西部落后地区的经济利益。增值税作为我国的第一大税种,对区域闻利益的分配有着举足轻重的影响。由于一定时期内社会最终产品的价值一定,增值税收入也就一定了。因此,若东部的增值税收入多,西部就少;反之亦然。而增值额在哪里实现对于各级政府间增值税收入的分配格局起着决定性的作用。在东西部
First, the impact of tax exploitation of resources in the western region tax factors (A) the overall design of value-added tax ignores the economic interests of the backward areas in western China. As the largest tax in our country, value added tax has a decisive influence on the distribution of the interest of the region. Due to the value of social final products for a certain period of time, the VAT revenue will also be certain. Therefore, if there is more value-added tax revenue in the east, the west will be less; and vice versa. The value-added where the realization of all levels of inter-government revenue distribution of VAT plays a decisive role. In the east and west