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dc.contributor.advisor邓子基
dc.contributor.author纪益成
dc.date.accessioned2016-02-14T03:34:58Z
dc.date.available2016-02-14T03:34:58Z
dc.date.issued1996-06-06 16:40:48.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/40302
dc.description.abstract②按征税范围分类,增值税可分为全面型和局部型增值税。一要 实行增值税的彻底消除重叠征税,实现税负公平,体现税收中性,只 有在全面到增值税条件下才能实现.;现行的全面型增值税还不能算 是彻底的全面型增值税;不论是抵扣范围分类的增值税,还是征税 范围分类的增值税都与税基有关。 ③按税率结构分类,增值税可分为单一税率增值税和多档税率 增值税。两种类型的增值税的主要优点和缺点也是互补,实行单一 税率的增值税更有利于简化税制,规范和完善增值税。 第三章“增值税管理方式的比较与选择”。本章主要是从管理 角度对增值税管理方式进行比较和分析。对含税价计算和不含税价 计算,帐簿法和发票法以及...
dc.description.abstractValue added tax,as a tax type practised worldwidely,differs from both the turnover tax which is charged on fluid amount and the income tax which is charged on income. It takes as its levied objects the value added of taxable goods or of the labor in every link from production to consumption,and is a new tax of universal application. This new tax has some characterstics and merits: It offers a ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=2485&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=5780
dc.subject增值税
dc.subject研究
dc.subject税制完善
dc.title增值税研究:兼论我国增值税制度的完善
dc.typethesis
dc.date.replied1996-06-06
dc.description.note学位:经济学博士
dc.description.note院系专业:经济学院财政金融系_财政学(含税收学)
dc.description.note学号:MJ19931201


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