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增值税是最具代表性的税种 ,不同类型的增值税对社会经济环境改善的作用大相径庭。消费型增值税的优势在于 :鼓励投资 ,推动社会生产力跨越式发展 ,提高本国产品在国内国际市场的竞争优势 ;同时有利于规范增值税制 ,强化增值税征扣税内控机制 ,可真正体现税收的平等性原则。
Value-added tax is the most representative type of tax, different types of value-added tax on social and economic environment to improve the role of very different. The advantages of consumer VAT lie in: Encouraging investment, promoting the leapfrog development of social productive forces and enhancing the competitive advantage of domestic products in domestic and international markets; at the same time, it is conducive to standardizing the value-added tax system and strengthening the internal control mechanism of VAT levying taxes, which can truly reflect the tax revenue The principle of equality.