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从税收中性的视角看增值税扩围改革 被引量:2

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摘要 增值税扩围改革已正式在上海试点四个月,自财政部、国家税务总局公布的《营业税改征增值税试点方案》中规定,在现行增值税17%标准税率和13%低税率的基础上,新增11%和6%两档税率,我国就越来越偏离了以税收中性为基础提倡的增值税单一税率的税收体系。本文从税收中性原则的角度出发讨论增值税扩围改革中可能产生的各种正面和负面的影响,并据此提出改进建议。
作者 李曼
出处 《投资与创业》 2012年第5期22-23,共2页 INVESTMENT AND ENTREPRENEURSHIP
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