摘要
本文阐述了我国开征增值税的历史背景及过程,梳理了改革开放四十年来增值税制度发展、演变的基本脉络,勾勒出各个历史时期社会经济环境变化、经济发展战略调整与增值税制度改革、发展之间的联系,并就我国增值税制度的发展前景及与之相关的财税制度调整提出了看法。
This paper elaborates the historical background and process of the levy of VAT in China and reviews the development and evolution of the VAT system during the forty years of reform and opening-up of China. The paper depicts the relationship between the change of the social and economic environment and the adjustment of the economic development strategy and the reform and development of the VAT system in various historical periods. The paper puts forward some opinions on the prospect of the VAT system and the adjustment of the VAT-related fiscal and taxation system in China.
出处
《税务研究》
CSSCI
北大核心
2018年第10期31-38,共8页
关键词
增值税
增值税转型
营改增
增值税立法
VAT
Transition of VAT
Replacing business tax with VAT
Legislation of VAT
