增值稅納稅主體法律制度研究.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文增值稅納稅主體法律制度研究姓名：袁磊申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：經(jīng)濟(jì)法指導(dǎo)教師：薛建蘭2009-03-254 Abstract The subject of paying value- added tax is a significant factor of making full use of value- added tax. The criterion of value-

2、added tax payers of China is unscientific, which leads to the result of the structure of two kinds of unsicntific tax payers. That makes the value- added tax which is regarded as excellent t

3、ax to be in the situation of medium distort in the real practice that lose the efficacy of the tax. So the new round of tax system reform must reset the criterion of tax payers to ensur

4、e the scale of taxpayer aiming at that the system of value- added works efficiently,and effectively. It has realistic significance both in microeconomy and macroeconomy to reform and improve the

5、 system of value- added tax. The overall strategy of reforming value- added tax is: furtherly reform and improve current value- added tax system in step with the request of market economy of so

6、cialism. While ensureing the tax income of government, the system must follow the principle of medium, and lessen the negative impact on economy; to keep tax justice and fair to give an rig

7、ht and fair environment of economy; to keep the integrity of the chain of value- added tax and manage the tax system scientifically. This article plans to use the theories of law to give a

8、discussion over the meaning of tax payers of value- added tax. Based on the existing problems of default and disadvantages of the system of tax payers of value- added tax the article points o

9、ut above, this article proposes some practicable advices to solve these problems. Such as the specific regulations of the tax payers of value- added tax in legislation; “to increase the kinds

10、of the general tax payers “, “to decrease the tax rates of small scale tax payers“, etc, and to strengthen the supervision and the execution of law, aiming to propose some advices for the