ＯｎｔｈｅＲｅｆｏｒｍ ｏｆＣｏｎｓｕｍｐｔｉｏｎＴａｘｕｎｄｅｒｔｈｅＢａｃｋｇｒｏｕｎｄｏｆ“ＲｅｐｌａｃｉｎｇＢｕｓｉｎｅｓｓＴａｓｗｉｔｈＶＡＴ”

doi:10.3969/j.issn.1009-0479.2017.04.013

Abstract

Abstract: Ｗｉｔｈｔｈｅ“ｒｅｐｌａｃｉｎｇｂｕｓｉｎｅｓｓｔａｘｗｉｔｈｖａｌｕｅａｄｄｅｄｔａｘ（ＶＡＴ）”ｈａｓｂｅｅｎｆｕｌｌｙｉｍｐｌｅｍｅｎｔｅｄｉｎＣｈｉｎａ，ｔｈｅｃｏｎｓｕｍｐｔｉｏｎｔａｘｂｅｃｏｍｅｓｉｎｃｒｅａｓｉｎｇｌｙｐｒｏｍｉｎｅｎｔ．Ｍｅａｎｗｈｉｌｅ，ｔｈｅｃｏｎｓｕｍｐｔｉｏｎｔａｘｒｅｆｏｒｍｈａｓａｌｓｏａｔｔｒａｃｔｅｄｍｕｃｈａｔｔｅｎｔｉｏｎ．Ｔｈｅｒｅｆｏｒｅ，ｔｈｅｇｏｖｅｒｎｍｅｎｔａｎｄｔｈｅｒｅｖｅｎｕｅｄｅｐａｒｔｍｅｎｔｓｈｏｕｌｄｔａｋｅｍｅａｓｕｒｅｓｔｏｐｒｏｍｏｔｅｔｈｅｒｅｆｏｒｍ，ａｓｓｕｒｅｔｈｅｉｍｐｌｅｍｅｎｔａｔｉｏｎａｎｄｄｅｅｐｅｎｔｈｅｒｅｆｏｒｍｏｆｆｉｓｃａｌａｎｄｔａｘｓｙｓｔｅｍ．Ｔｈｉｓｐａｐｅｒｍａｉｎｌｙｄｉｓｃｕｓｓｅｓｔｈｅｃｈａｒａｃｔｅｒｉｓｔｉｃｓ，ｔｈｅｓｔａｔｕｓｑｕｏ，ｔｈｅｓｉｇｎｉｆｉｃａｎｃｅｏｆｃｏｎｓｕｍｐｔｉｏｎｔａｘｒｅｆｏｒｍａｎｄｔｈｅｒｅｆｏｒｍｏｆｃｏｎｓｕｍｐｔｉｏｎｕｎｄｅｒｔｈｅｂａｃｋｇｒｏｕｎｄｏｆ“ｒｅｐｌａｃｃｎｇｂｕｓｉｎｅｓｓｔａｘｗｉｔｈｖａｌｕｅａｄｄｅｄｔａｘ”ｆｏｒｔｈｅｐｕｒｐｏｓｅｏｆｉｍｐｒｏｖｉｎｇｔｈｅｃｏｎｓｕｍｐｔｉｏｎｔａｘｓｙｓｔｅｍ，ａｎｄａｄｄｓｏｍｅｇｏｏｄｓａｎｄｓｅｒｖｉｃｅｓｉｎｔｏｔｈｅｓｃｏｐｅｏｆｃｏｎｓｕｍｐｔｉｏｎｔａｘ．

Key words: ｒｅｐｌａｃｃｎｇｂｕｓｉｎｅｓｓｔａｘｗｉｔｈＶＡＴ, ｃｏｎｓｕｍｐｔｉｏｎｔａｘｒｅｆｏｒｍ, ｔａｘｓｙｓｔｅｍ

CLC Number:

Ｆ８１２.４２

ＨＵＡＹａｎ. ＯｎｔｈｅＲｅｆｏｒｍｏｆＣｏｎｓｕｍｐｔｉｏｎＴａｘｕｎｄｅｒｔｈｅＢａｃｋｇｒｏｕｎｄｏｆ“ＲｅｐｌａｃｉｎｇＢｕｓｉｎｅｓｓＴａｓｗｉｔｈＶＡＴ”[J]. HPMug2oMmNrOfxWQHLiEksa6s0hFu9Ox348d7QefarYlaFR5ArkhOwm3Da1pmxmxCtenj1+6luWD#r#n+EPn9L6Ce+9onqnMlT+i, DOI: 10.3969/j.issn.1009-0479.2017.04.013.