论间接税改造  

On the Transformation of Indirect Tax system

作　　者：韩绍初 

机构地区：[1]中国国际税收研究会,北京100053

出　　处：《涉外税务》2012年第3期16-20,共5页International Taxation In China

摘　　要：本文介绍了旧的间接税制从一种不良税制被逐步改造成优良的新的间接税制的过程,并对旧的间接税制的特征与缺陷以及新的间接税制的特征与优势进行了全面论述。This paper gives an introduction to the process that old indirect tax system is gradually transformed into an excellent new indirect tax system, and then makes an overall elaboration on the features and defects of the old indirect tax system and the features and merits of the new indirect tax system as well.

关 键 词：间接税制 增值税 消费税 营业税 货物税 

分 类 号：F812.42[经济管理—财政学]