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lun zeng zhi shui de xiao lv yuan ze
Author(s): 
Pages: 47-50
Year: Issue:  7
Journal: Finance & Trade Economics

Keyword:  增值税小规模纳税人需求弹性新增值税税收效率经济效率单一税率差别税率小企业行政效率;
Abstract: 论增值税的效率原则陈炳瑞,任学群我国在1984年开征增值税,并于1994年1月将课税范围推广到零售环节,简化了税率档次,实行发票扣税和电脑网络化的交叉检查,使增值税朝着效率化的方向迈进了一大步。但在一年多运行中,新增值税也暴露出缺点,在效率上依然存在...
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