|本期目录/Table of Contents|

[1]赵建设.加强增值税抵扣管理对策研究[J].长安大学学报(社科版),2000,2(02):34-37.
　ZHAO Jian-she.Research in countermeasures to solve problems of the value-added taxes offset[J].Journal of Chang＇an University(Social Science Edition),2000,2(02):34-37.
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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:
第2卷
期数:
2000年02期
页码:
34-37
栏目:
出版日期:
2000-12-20

文章信息/Info

Title:
Research in countermeasures to solve problems of the value-added taxes offset
作者:
赵建设
西北建筑工程学院管理系,陕西西安　 710061)
Author(s):
ZHAO Jian-she
Dept. of Management Engineering,NW Inst. of Arch.Eng.,Xi′an 710061,China)
关键词:
增值税; 抵扣; 管理; 对策
Keywords:
value-added taxes;  offset; managment; countermeasure
分类号:
F812.2　
DOI:
-
文献标志码:
A
摘要:
通过对我国当前增值税抵扣中法规政策、征管、发票管理3个方面存在问题的分析和研 究,提出了加强增值税抵扣管理的具体对策:坚持统一的税率;坚持增值税征收链条的完整;坚 持凭增值税专用发票的规范扣除。
Abstract:
Through the analysis about the problems in the laws,regulations,levying, and the managements of the special invoice during the current of the value-added taxes offset in China,several concrete measures to slove these problems,which include persisting in unified the tax rate, the complete chain of value-added tax levy, and the normal offset in accordance with the special invoice is provided.

参考文献/References:

[1]　王君哲.收购凭证使用应慎重[J].税收与社会,1999,(3): 22.

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备注/Memo

备注/Memo:
[收稿日期] 2000-02-28
[作者简介]赵建设(1965— ),男,陕西长安人,西北建筑工程学院讲师,从事工商管理研究。
更新日期/Last Update: 2000-12-20