The present value added tax system has negative effects on Beibu Gulf Economic Zone in three aspects.
现行增值税制度对北部湾经济区发展有三个方面的不利影响,一是不利于推动基础产业和高新技术产业发展,二是不利于农产品加工产业发展,三是不利于个体工商业户和小型企业发展。
This paper introduces the concept of tax burden of value-added tax, analyzes some factors that reduce the tax burden ratio, discusses some reasons that cause the taxation burden difference, and expounds how to enrich and perfect the evaluation of value-added tax under current conditions.
介绍了增值税税负的概念,分析了造成税负率降低的因素,论述了产生税负差异的原因,阐述了如何在现有条件下丰富和完善税负评价。
Research on Current Incremental Tax Burden Unfairness and the Reform of Chinese Incremental Value Tax System;
现行增值税税负不公及增值税制改革研究
Perfection of China VAT System through the Comparison between Domestic and Foreign VAT;
从中外增值税的比较看我国增值税制的完善
A Perspective of Fair Principle in Tax Revenue from New Value-adding Tax System in Effect;
从新增值税制的运行看税收公平原则
On Further Improvement of VAT System in China;
从西方增值税的产生与发展谈我国增值税制的进一步完善
Quantitative Analysis of the Implicit Tax Preference Policy in the VAT System;
增值税制中隐性税收优惠政策的定量研究
Therefore, reform and consummation increment duty system imperative.
因此，改革和完善增值税制度势在必行。
Shortcomings of China’s Land Value Increment Tax System and Countermeasures;
中国土地增值税制的缺陷与改革对策
Value-added Tax System of Attracting Money from Rural Areas to Urban Areas;
使财富由农村流向城市的增值税制度
Seizing Opportunity for Further Improvement of VAT System in China
抓住时机 进一步完善我国增值税制度
Transforming the Types of the Value-added Tax--the Necessity of Chinese Taxation Reformation;
转变增值税类型——我国税制改革的必然
Taxation Planning of Medium and Small Enterprises under New Taxation System Changsha Social Work College
新税制下中小企业增值税纳税筹划探讨
Issue VAT invoice ,Input VAT invoice scanning.
开增值税发票，增值税进项税的认证.
A recent type of tax that has won recognition in the European Common Market is value-added tax.
近来，欧洲共同市场采用一种新税制，即增值税。
The system to identify added value tax payers in view of law
从法理角度看增值税一般纳税人认定制度
Research on Value-added Tax Issues and Countermeasures of China Current Tax System;
我国现行增值税税制中的问题及对策研究
Elementary discussion on development and perfect of value-added tax system reformation in our country;
浅析我国增值税税制改革的发展与完善
Changing the Starting Point of the Value-added Tax as the Tax Immune Amount: Optimizing the Tax System;
改增值税起征点为免征额:优化税制浅探
Economic Development and Reform of Tax System-a discussion of VAT reform in new era abstract;
经济发展与税制改革——浅议新时期增值税改革