我国实行消费型增值税的条件和时机已经成熟  

It Is Time to Carry Out Consumption-based Value-added Tax

作　　者：韩兰茹[1] 李义明[1] 

机构地区：[1]北方交通大学经济管理学院,北京100044

出　　处：《铁道运输与经济》2001年第1期35-37,共3页Railway Transport and Economy

摘　　要：生产型增值税因其保证财政收入、抑制过热性投资 ,在 1994年的税制改革中 ,我国选择了生产型增值税。随着我国经济、财政形势的变化 ,同时为了避免重复征税及对出口商品实行彻底退税和扩大国内投资 ,消费型增值税替代生产型增值税已刻不容缓。Because the production based value added tax can ensure the revenue and constrain excessive investment, it was adopted by our country when the tax system was reformed in 1994. With the development of economy and finance, and in order to avoid repeated taxation, thoroughly repay the tax on export commodities and encourage domestic investment, it is urgent to substitute production based value added tax for consumption based value added tax.

关 键 词：增值税 生产型 消费型 中国 税制改革 经济背景 财政形势 

分 类 号：F813.42[经济管理—财政学]