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2017年4月,印度通过了增值税改革方案,并于2017年7月1日正式生效,一种变通的“双轨制”增值税取代了过去复杂多重的流转税体制。中印两国是最大的两个发展中国家,也是当前全球经济增长的重要引擎,本文搜集整理了印度增值税改革有关情况,与我国目前正在进行的营改增改革进行比较,并提出印度增值税改革对我国的借鉴意义。
In April 2017, India passed the VAT reform program and came into effect on July 1, 2017. A flexible “dual-track” value-added tax system has replaced the complex and complicated turnover tax system in the past. China and India are the two largest developing countries and an important engine for the current global economic growth. This paper collects and analyzes the relevant situation of India’s value-added tax reform and compares it with the ongoing reforms in our country and proposes that India should increase its value Significance of tax reform to our country.