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dc.contributor.advisor黄君洁
dc.contributor.author林岱芝
dc.date.accessioned2016-01-13T02:49:42Z
dc.date.available2016-01-13T02:49:42Z
dc.date.issued2014-03-04 15:07:46.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75650
dc.description.abstract自2008年年底以来,中国为实现保增长、调结构与惠民生的公共财政目标,积极探讨结构性减税政策。营业税改征增值税实际上是继增值税改革的逐步完善后,逐步进入收尾阶段的重要改革。所谓增值税改革的逐步完善是指增值税的转型先从生产型的增值税改为消费型增值税,而后进一步将增值税的征税范围扩大到原来的营业税征税的行业,并随着征税范围的不断扩大,最终覆盖生产和服务的全部环节,从而解决了混合销售、兼营给税收征管带来的困扰,使生产和流通等环节重复征税的税制安排成为历史,所以说,营改增是财税改革的重要一步。本文在总结营改增的研究文献的基础上,进一步就营改增政策实践中所显现的主要问题进行讨论,并通过行政层级差异、行业...
dc.description.abstractSince the end of 2008, the government of China explores the structural tax cuts actively to achieve targets for our public finances, just as growth, adjusting economic structure and human development. The transformation from business tax (“BT”) to value added tax (“VAT”) has been improving, gradually entering the stages of the important reform. VAT reform is gradually perfect. Firstly it is transf...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=40690&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=43231
dc.subject税收政策
dc.subject制度变迁
dc.subject调查研究
dc.subjectTax policy
dc.subjectInstitutional changes
dc.subjectInvestigation
dc.title营业税改征增值税政策效果分析——制度分析框架下的研究
dc.title.alternativeAnalysis on the Effect of Transformation from Business Tax to Value Added Tax: in Institutional Framework
dc.typethesis
dc.date.replied2013-12-14
dc.description.note学位:公共管理硕士
dc.description.note院系专业:公共事务学院_公共管理硕士(MPA)
dc.description.note学号:X2010136014


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