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论增值税法上的估价规定

Valuation Rules in VAT Legislation

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增值税立法从交易定性转而重视交易定量,是增值税立法的现代化发展.增值税法上的视同销售、反避税规定、法律的拟制性规定等需要进行估价,参考英国和澳大利亚等国家的立法技术,在我国增值税法上引进资产评估技术是一种极佳的立法选择.
The shift in VAT legislation from a qualitative to a quantitative emphasis on transactions is considered as the modernization of VAT legislation.The rules in VAT law,including deemed as sales,anti-avoidance and legal fiction,need to be valued.Referring to the legislative techniques of the United Kingdom and Australia,the introduction of asset valuation techniques in China's VAT law is an excellent legislative choice.

VAT legislationtransaction priceasset valuation

杨小强

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中山大学法学院,广东广州 510275

增值税立法 交易价格 评估方法

国家社会科学基金

18BFX140

2024

政法论丛
山东政法学院

政法论丛

CSSCICHSSCD北大核心
影响因子:0.943
ISSN:1002-6274
年,卷(期):2024.(3)
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