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如何借增值税立法良机深化财税体制改革是一个极为重要的研究课题。本文立足我国财政审计实践,分析了现行增值税的征管缺陷与制度弊端,提出了重塑增值税立法目标的基本思路及立法改进建议。
How to deepen the reform of fiscal and taxation system by virtue of the legislation of value added tax is an extremely important research topic. Based on the practice of financial audit in our country, this paper analyzes the drawbacks and drawbacks of the current value-added tax collection and management, puts forward the basic idea of reforming the legislation goal of value-added tax and the suggestion of legislation improvement.