| 薛 薇,魏世杰.创新驱动发展迫切需要降低增值税标准税率[J].全球科技经济瞭望,2018,(3):15~18，26 |
| 创新驱动发展迫切需要降低增值税标准税率 |
| Innovation-Driven Development Urgently Needs to Reduce VAT Standard Rate |
| 投稿时间：2018-01-24 |
| DOI：10.3772/j.issn.1009-8623.2018.03.004 |
| 中文关键词: 科技创新；增值税；产业变革 |
| 英文关键词: technological innovation; VAT; industry transformation |
| 基金项目: |
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| 中文摘要: |
| 本文从创新驱动发展的角度，论述了降低增值税标准税率的必要性和方向，认为近期增值税标准税率应尽量靠近11%，但保留6%的低税率，并允许科技服务业企业继续适用低税率。 |
| 英文摘要: |
| From the perspective of innovation-driven development, this paper expounds the necessity and direction of lowering the VAT standard tax rate, and considers that the recent VAT standard tax rate should be as close to 11% as possible, but retains 6% low tax rate, and technology service companies should be allowed to continue to apply the low tax rate. |
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