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为完善我国资产重组增值税制度,本文提出可借鉴英国增值税“TOGC”规则,并对此规则进行了详细介绍,以期对完善我国资产重组增值税制度有所参考。
In order to perfect the VAT system of assets reorganization in our country, this paper proposes that we can draw lessons from British VAT law “TOGC” and give a detailed introduction of this rule in the hope of making some reference to improve the VAT system of assets reorganization in our country.