지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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There are two key points in the future development of China’s Value Added Tax(VAT) system. One point on contents, which is embodied in the reformation of "Business to Added"(replacing Business Tax by Value Added Tax), is to accommodate the relationship between taxes like the VAT and the Business Tax. The other point in form is to promote to enact the Law of VAT of PRC, which has become the significant work of China’s Top Legislature. "Business to Added" is the latest trend in China’s VAT. The reformationadopts the mode of choosing part of industries by stages to experiment, and it aims at achieving the reform target of replacing Business Tax by VAT around the country. However, key issues, such as tax burden changes in industry, the coordination of interests between central and local fiscal, and the improvement of tax collection and management system, should be seriously considered.
목차
＜內容摘要＞
一、“營改增” 的現實原因
二、“營改增”的具體內容
三、“營改增”需要重點關注的問題
參考文獻
〈Abstract〉
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UCI(KEPA) : I410-ECN-0101-2014-320-002965148