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增值税在我国运用的必要性,在第四篇中已经作了粗浅的阐述。目前国际上实行增值税的国家,不论是发达国家或者发展中国家,它们的社会制度和经济制度,都与我国不同。这样,增值税能否在我国的特定条件下推行,就成为一个大家关心的问题。对此,只要对以下几个基本问题加以考察,就不难找出答案。一是,增值税形式是否为我国计划经济所许可。
The necessity of applying VAT in our country has been briefly explained in the fourth part. At present, countries that implement value-added tax in the world, whether developed countries or developing countries, have different social systems and economic systems from those of our own country. In this way, whether the VAT can be implemented under the specific conditions of our country has become a matter of concern to all. In this regard, as long as the following basic issues to be investigated, it is not difficult to find out the answer. First, whether the form of VAT is permitted by China’s planned economy.