论中国增值税法的转型
On Transition of Value-added Tax (VAT) Law in China
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The article analyzes the historic inevitability of which chinese Government chose the production-typed VAT legal system in 1994 on the basis of the research and comparison to national VAT laws. Now, VAT has become the largest tax in chinese tax system, and VAT law has been the most important component in Chinese tax system. However, along with the rapid development of economy, VAT law has increasingly exposed a good many of maladies which impede economic development. Therefore, China keep the transition of VAT as the central task to undertake reforms. But the post-transformation VAT is a non-completed consumption AVT, and it still need to be further improved.
Abstract
The article analyzes the historic inevitability of which chinese Government chose the production-typed VAT legal system in 1994 on the basis of the research and comparison to national VAT laws. Now, VAT has become the largest tax in chinese tax system, and VAT law has been the most important component in Chinese tax system. However, along with the rapid development of economy, VAT law has increasingly exposed a good many of maladies which impede economic development. Therefore, China keep the transition of VAT as the central task to undertake reforms. But the post-transformation VAT is a non-completed consumption AVT, and it still need to be further improved.
참고문헌 (10)
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- 徐孟洲主编, "税法原理" (2008), 中国人民大学出版社
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