| 关于完善我国现行增值税法的思考 |
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| 引用本文： | 姜红. 关于完善我国现行增值税法的思考[J]. 政法学刊, 2002, 19(6): 51-54 |
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| 作者姓名： | 姜红 |
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| 作者单位： | 浙江广播电视大学,萧山学院,浙江,杭州,311201 |
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| 摘 要： | 中国“入世”后,现行的增值税法存在着一些不足之处,在实践运行中已越来越多地暴露出一些弊端,影响着我国经济建 设的进一步发展。我们应认真地加以研究、分析,并进一步加以完善。
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| 关 键 词： | 增值税法 问题 思考 |
| 文章编号： | 1009-3745(2002)06-0051-04 |
| 修稿时间： | 2002-10-23 |
Considerations on the Improvement of the Current Law of VAT |
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| JIANG Hong. Considerations on the Improvement of the Current Law of VAT[J]. Journal of Political Science and Law, 2002, 19(6): 51-54 |
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| Authors: | JIANG Hong |
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| Abstract: | After China's entry into WTO, the current law of value added tax appears to be imperfect and the deficiencies are hindering the development of our economic development. therefore, we have to improve it on the basis of investigation and analysis. |
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| Keywords: | law of VAT problems considerations |
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