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2009年1月1日起全国范围内开始实行消费型增值税的转型改革,而遗留的生产型增值税优惠政策还存在抵扣链条断裂、即征即退等优惠措施尚不规范、出口退税率陷阱等缺陷,应从制定遵循增值税制的法规、逐步清理与消费型增值税相悖的优惠政策、加大征收力度等方面完善增值税制。
Since January 1, 2009, the transformational reform of consumer value-added tax has been implemented across the country. The preferential policies for the production value added tax that still exist include the deduction of the chain breakage, the preferential levies such as levy and refund, etc., the export tax rebate rate Traps and other defects should be formulated to follow the value-added tax laws and regulations, and gradually eliminate consumer-value-added tax contrary to the preferential policies to increase the intensity of levy efforts to improve the value-added tax system.