建议对再生资源企业改征营业税福建三明会计师事务所黄惠清为了适应社会主义市场经济的要求，在税制改革中，推行以增值税为主体的流转税制度。增值税以新增加的价值额为课征对象，避免了重复征税、税上加税的弊端。我国新税制运行已二年多，总的来看效果良好。但对再生资... Proposed Renewed Business Tax on Renewable Resources Enterprises Fujian Sanming Certified Public Accountants Co., Ltd. Huang Huiching In order to meet the requirements of the socialist market economy, the system of turnover tax based on value-added tax was introduced in the tax reform. Value-added tax to the newly added value as the object of levy, to avoid double taxation, tax drawbacks. The new tax system in our country has been in operation for more than two years and the overall effect is good. But for renewable resources ...