Along with the reform of our economic system and socialist marketing economy going on,the basic levels of the macroeconomy of our country have been greatly changed from resource-constratraint-type to demand-constraint...Along with the reform of our economic system and socialist marketing economy going on,the basic levels of the macroeconomy of our country have been greatly changed from resource-constratraint-type to demand-constraint-type.The in-suf-ficiency of investment demand and consumption demand will be a confinement factor for a long time.Under the condition of effective demand insufficiency,the natural deficiency of industry-VTA gradually appears.In this paper we propose that the current value added tax system should be changed from industry-VAT to consuming-VAT.展开更多
文摘Along with the reform of our economic system and socialist marketing economy going on,the basic levels of the macroeconomy of our country have been greatly changed from resource-constratraint-type to demand-constraint-type.The in-suf-ficiency of investment demand and consumption demand will be a confinement factor for a long time.Under the condition of effective demand insufficiency,the natural deficiency of industry-VTA gradually appears.In this paper we propose that the current value added tax system should be changed from industry-VAT to consuming-VAT.