| 现行增值税与营改增异同的分析研究 |
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| 引用本文： | 倪佳芸. 现行增值税与营改增异同的分析研究[J]. 交通科技与经济, 2014, 16(6): 125-128 |
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| 作者姓名： | 倪佳芸 |
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| 作者单位： | 海南大学经济与管理学院,海南海口,570228 |
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| 摘 要： | 从现行增值税、营业税的特点出发,阐述营业税改征增值税的意义,并对现行增值税与营改增之间的异同进行比较分析,旨在促使人们正确认识现行增值税及营改增间的异同,从而更好地推动营改增有序、健康地发展。
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| 关 键 词： | 营改增 现行增值税 异同 比较 |
The Research Analysis of the Similarities and Differences Between Current VAT and VAT Reforms to BT |
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| NI Jia-yun. The Research Analysis of the Similarities and Differences Between Current VAT and VAT Reforms to BT[J]. Technology & Economy in Areas of Communications, 2014, 16(6): 125-128 |
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| Authors: | NI Jia-yun |
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| Affiliation: | NI Jia-yun (Hainan University,Institute of Economy and Management, Haikou 570228, China) |
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| Abstract: | Paper starting from the characteristics of the current value added tax, business tax, discussed the significance of business tax paid VAT instead, and comparatively analyze the similarities and differences between current VAT and VAT reforms to BT, aims to encourage people to correctly understand it, to better promote it orderly and healthy development. |
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| Keywords: | VAT reforms to BT The current value added tax similarities and differences compare |
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