作　　者： ;

机构地区： 广州大学商学院经济学系

出　　处： 《税务与经济》 1997年第5期20-22,共3页

摘　　要： 新增值税在其运作中尚存在一定的问题，包括内部和外部问题，造成这些问题的原因是多方面的。应从增值税的内部完善做起，让企业合理负担，公平税负，彻底消除重复征税；对在增值税征管过程中纳税人出现的各种问题，则要做到加强增值税专用发票管理。 here exist some problems during the course of operating the new added-value tax. In order to solve these problems, some measures should be taken, such sa the internal perfection of the added-value tax impartial tax bearing and elimiting double taxation. The problems presented on the taxpayers during the collection and management of added-value tax, should be solved by the management of special invoices of added-value tax and strengthening tax sense of taxpayers.

关 键 词： 增值税 税负 税制改革 税收 中国

领　　域： [经济管理]