扭曲的增值税制及其矫正  

Twisty value added tax system and its correction

作　　者：曾章伟[1] 

机构地区：[1]浙江财经大学法学院,浙江杭州310018

出　　处：《特区经济》2014年第6期58-60,共3页Special Zone Economy

摘　　要：与国际通行的增值税制相比,我国增值税制存在着与营业税分立、非全面性、半消费型、税率繁杂、有限出口退税、重复征税等扭曲性,矫正之策是,制定《增值税法》,全面推行营业税改征增值税,全面建立完全消费型增值税,并实行增值税的统一征管。Compared with the international value-add ed tax system, China＇s value -added tax system exist many problems such as separation with the sales tax, noncomprehensive, semi consumption tax, complicated tax rate, limited export rebate and repeated collecting tax. The correct ways are to legislate the valueadded Tax Law, the full implementation the replace of the sales tax with the value-added tax, establishing the complete consumption value-added tax, the unified administration of value-added tax.

关 键 词：增值税 营业税 税制 矫正 

分 类 号：F812.42[经济管理—财政学]