摘要
2009年1月1日起,在全国所有地区、所有行业推行增值税转型改革,因此本文在对增值税类型及改革实践进行回顾的基础上,对我国增值税转型背景进行了分析,并指出增值税转型的全面实施对不同类型企业的影响。
From Jan.1st,2009 on,the value-added tax transformation will be performed in all industries all over the country.Based on the retrospection of value-added tax types along with reform practices,this article analyzes the background of the national value-added tax transformation and points out the influence of full implementation of the value-added tax transformation on various enterprises.
出处
《特区经济》
北大核心
2009年第4期109-110,共2页
Special Zone Economy
关键词
增值税
增值税转型
生产型增值税
消费型增值税
value-added tax
value-added tax transformation
production value-added tax
consumption value-added tax
