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对现行增值税减免政策的分析与建议黄建铭宋世坤一、对现行增值税减免税政策的分析我国现行新增值税减免税大体可分为两个类型：一是有抵扣权的免税。享受这种免税待遇的纳税人不纳本阶段税款，同时还可以扣除上一环节已纳税款。国际上称之为完全的免税。新增值税暂行条例...
Analysis and Suggestions on Current Value-added Tax Relief Policy Huang Jianming Song Shikun I. Analysis of Current Value-added Tax Relief Policy The current new value-added tax relief tax in our country can be roughly divided into two types: First, tax exemption with deduction. Taxpayers who enjoy this exemption from taxation do not pay taxes at this stage, and they can also deduct tax already paid in the previous session. Internationally known as a complete tax-free. New Value Added Tax Provisional Regulations ...