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dc.contributor.advisor梁若冰
dc.contributor.author叶一帆
dc.date.accessioned2016-02-23T01:21:28Z
dc.date.available2016-02-23T01:21:28Z
dc.date.issued2015-03-03 15:21:22.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/96436
dc.description.abstract伴随互联网时代的到来和大规模物流能力和供应链水平的急速发展,全球化程度进一步提升,各行各业开始出现与传统行业定义不同的特征。为了响应时代号召,适应全新的市场形势,继2009年增值税扩围之后,营业税改征增值税政策又作为我国经济转型阶段优化税制、调整税制结构使其更加适应经济发展的重要举措成为万众瞩目的焦点。于2012年在上海等10省市开展试点之后,2013年8月1日起营改增推广到全国试行。截止到当前,营改增已经涵盖了交通运输业的全部和部分现代服务业、邮政业、电信业等多个行业。 经过两年的试行,营改增政策已经在多个行业取得了良好的成效,成为完善我国税制的典范。各界学者都试图对营改增的成效做出评判,...
dc.description.abstractWith the advent of the Internet and the rapid development of large-scale logistics and the supply chain industry, our world comes into the era of globalization. Accordingly, traditional industries begin to show different features from the past. In order to adapt to the new market, the VAT policy is adopted on the basis of the expansion of VAT in 2009, replacing business tax as tax optimization met...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=45196&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=48395
dc.subject营改增
dc.subject交易成本
dc.subject效应分析
dc.subjectReplace BT with VAT
dc.subjecttransaction costs
dc.subjecteffect analysis
dc.title交易成本视角下的营改增经济效应研究
dc.title.alternativeResearch on the economic effect of the replacement of BT with VAT in the transaction costs' perspective
dc.typethesis
dc.date.replied2014-11-29
dc.description.note学位:税务硕士
dc.description.note院系专业:经济学院_税务硕士
dc.description.note学号:15520121151817


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