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
오류제보하기
Resources-based economy transformation is a difficult world problem which is even harder to solve in China. On one hand, structural tax cut is required to adjust industrial structure, reduce enterprise burden and speed industrial transformation. On the other hand, local government revenues are supposed to increase rapid enough to offer public products and facilities. As the largest tax in China’s tax system, value-added tax plays a significant role in resourcesbased economy transformation. However, the following problems in the current value-added tax system are curbing the growth of resources-based economy transformation like income distribution system, value-added tax transformation, tax privilege of cycle economy and industrial structure adjustment. Based on problems analysis, suggestions of law-making are discovered in making value-added tax law, establishing sound tax distribution system, improving value-added tax transformation and ensuring emerging industry with tax privileged policies.
목차
＜內容摘要＞
一、資源型經濟轉型背景下增?稅法作用機制分析
二、中國現行增?稅法律制度對資源型經濟轉型發展的制約
三、完善資源型經濟轉型發展的增?稅立法建議
四、結語
參考文獻
〈Abstract〉
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UCI(KEPA) : I410-ECN-0101-2014-320-002965188