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财政部、国家税务总局于2004年9月14日联合下发了《财政部国家税务总局关于东北地区扩大增值税抵扣范围若干问题的规定》,从而正式拉开了讨论已久增值税转型改革序幕。虽然此次增值税转型改革是以在东北地区的试点为开始,但改革在全国范围内的推广也是可以预期的。本文以增值税
On September 14, 2004, the Ministry of Finance and the State Administration of Taxation jointly issued the “Regulations of the Ministry of Finance and the State Administration of Taxation on Some Issues Concerning the Expansion of Value Added Tax Deduction in the Northeast Region”, thus formally launching a discussion on the restructuring and reform of VAT prelude. Although the VAT reform started with a pilot program in the northeast region, the promotion of the reform nationwide was also expected. This article to value added tax