文献类型：期刊文献

中文题名：生产型和消费型增值税转型分析

英文题名：An Analysis on the Conversion of the Productive Added Value Tax into the Consumptive One

作者：王亚南[1];徐茂中[1]

第一作者：王亚南

机构：[1]河南财经学院财金系

第一机构：河南财经政法大学财政税务学院

年份：2001

期号：2

起止页码：70-71

中文期刊名：经济经纬

外文期刊名：Economic Survey

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2000】；

语种：中文

中文关键词：增值税;生产型增值税;消费型增值税;增值税转型

外文关键词：productive added value tax; consumptive added value tax; the conversion of added value tax

摘要：生产型和消费型增值税各有优缺点。结合我国的经济实际看 ,生产型增值税弊大于利 ;而消费型增值税则利大于弊 ,而且其弊端是可以通过相关措施被克服或避免的。因此 ,应将我国现行生产型增值税改为消费型增值税 ,实行全面转型 ,一次到位 ,并做好相应的配套改革工作。
Both productive and consumptive added value taxes have their own advantages and disadvantages respectively. Economic practices in China show that disadvantages overwhelm advantages in the productive added value tax while in the consumptive one the case is on the contrary. On the other hand, some corresponding measures can be taken to overcome or avoid those disadvantages. Accordingly, it is advisable to change the current productive added value tax to the consumptive one once for all, and some corresponding reforms should be conducted in the mean time.