增值税制度效应的经济学分析

· 清华大学出版社(崧博)
eBook
288
Pages

About this eBook

本书在介绍增值税基本理论与国内外增值税实践的基础上,运用制度演绎和实证相结合的规范研究方法从收入效应、经济效应、公平效应、管理效应四个角度考察了自1994年以来我国增值税制度的运行状况,研究内容包括增值税的税率设计、税负衡量、抵扣制度、留抵制度、转型改革、扩围改革、税收遵从、改革趋势等方面,是一本国内较为全面介绍增值税理论、实践及其制度效应的专业图书。

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