摘要
税制改革必须与经济发展相适应,我国市场经济体制的日趋完善,已对增值税转型提出了迫切的要求。如何进一步完善现行增值税以更好地发挥其功能,实行增值税转型的改革,是我国新一轮税制改革的重要环节。以东北三省增值税改革为契机,在全国范围内的增值税转型已到适当时机。以消费型增值税作为增值税进一步改革的目标,根据我国经济发展的实际情况,本着积极稳妥的原则,使增值税税制适应并促进社会主义市场经济的完善和发展。
Taxation reform must adapt to economic development. With the development of market economy system in China, it makes emergent demand for VAT transition, so how to further improve current VAT as to better play its role would be an important step to a new round of taxation reform in the country. The paper suggests that it＇s now right time for china to reform its VAT nationwide so as to improve and develop market economy in socialist china.
出处
《山西财政税务专科学校学报》
2005年第5期21-24,共4页
Journal of Shanxi Finance & Taxation College
