| 增值税确认、计量的法律冲突分析 |
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| 引用本文： | 郑国洪.增值税确认、计量的法律冲突分析[J].西南政法大学学报,1999(1). |
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| 作者姓名： | 郑国洪 |
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| 作者单位： | 西南政法大学 重庆 |
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| 摘 要： | 增值税确认、计量的法律冲突表现为增值税法与会计法律制度的矛盾。为了衡平这些矛盾,政府基于保证税收收入的目的,采取了财税合一的衡平模式,但这一模式存在着较大的缺陷,并给纳税人带来了诸多困挠,彻底消除两类法律冲突并解决现实模式的缺陷,理想的选择是使增值税的确认、计量从政府纳税人两方面分离。
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| 关 键 词： | 增值税 确认计量 冲突 |
Affirmance and measure of the Value - added tax to law conflict assay |
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| ZHENG Gou- hong Southwest University of Political Science and Law,Chongqing..Affirmance and measure of the Value - added tax to law conflict assay[J].Journal of Swupl,1999(1). |
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| Authors: | ZHENG Gou- hong Southwest University of Political Science and Law Chongqing |
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| Institution: | ZHENG Gou- hong Southwest University of Political Science and Law,Chongqing. 400031 |
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| Abstract: | The Conflict and the calculate between the amount of the value-added tax appeare to contradiction betweenthe value-added tax and accounting law. On order to balance this contradiction, The and the value-added tax system but this kind of model has some faultthe ideal model is that the admit and calculation of the value-added tax should separate from taxpayer and goverment. |
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| Keywords: | the value - added tax affirmance and measure confilict |
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