【摘要】 随着社会主义市场经济体制的逐步完善和经济结构调整步伐的加快,我国现行的增值税体制已经不能适应市场经济发展的需要。面对我国加入W TO以及国际经济的全球化发展,作为我国现行税制主要税种的增值税如何进行转型,与国际惯例接轨,这对增强增值税的内在机制及我国参与世界贸易往来均有重要意义。更多还原

【Abstract】 The current value added tax system now can not meet the needs of economic development in China. This paper mainly discusses how to make the revolution of value added tax system and this would be very important for Chinese participating in the world trade.更多还原