基于“改革”视角下对营业税改增值税问题的研究  

Study on the Changes from Business Tax to VAT from the Perspective of the "Reform"

作　　者：罗梦悦[1] 

机构地区：[1]东华理工大学研究生院,江西南昌330013

出　　处：《科技广场》2014年第8期169-173,共5页Science Mosaic

摘　　要：我国营业税改征增值税正在如火如荼的进行,此次改革是我国税务体制的又一次重大变革,同时也是我国"十二五"规划中经济体制改革中关键性的一步。本文主要从营业税改增值税的必要性、优缺点及其产生的影响进行粗略的分析,并且就其所产生的问题提出了相应的对策。Our business tax VAT is in full swing, this reform is another major change in our tax system, but also a key step in China＇s ＂Twelfth Five-Year Plan＂ of economic reform. This article mainly from the necessity of business tax reform VAT, strengths and weaknesses and the impact it produces a rough analysis, and on the issues raised it generates the corresponding countermeasures.

关 键 词：营业税 改征 增值税 

分 类 号：F812.42[经济管理—财政学]