摘要
增值税是我国的主体税种,自1994年税制改革以来,它对国家财政的贡献率呈逐年上涨的趋势。去年,中央政府提出要在东北实施增值税转型改革(由生产型增值税向消费型增值税转变)的试点,这是我国税制向国际化迈进的又一重要步骤。本文就此问题从会计方法的角度进行分析,揭示出三种增值税类型的差别及我国进行试点对各方的影响。
VAT(value added tax) is the main taxation in our country, which contributes to the finance of China more and more since the reform of taxation system in 1994.During the National People`s Congress(NPC) and the Chinese People`s Political Consultative Conference(CPPCC) this year ,the central government make the schedule to change the type of VAT in North-east(change the productive VAT into the consume VAT),which is an important step for our taxation system to realize the international. The essay analysis this problem to find the difference in three types of VAT and the effect to all by accounting method.
出处
《哈尔滨商业大学学报（社会科学版）》
2005年第1期70-71,共2页
Journal of Harbin University of Commerce:Social Science Edition
