“营改增”对交通运输业税负的影响外文文献翻译.doc

word文档 可自由复制编辑 外文文献： Comparing the Value-Added Tax to the Retail Sales Tax For Richard F. Dye , Therese J. McGuire Journal of Public Economics April 2011 Overview of VAT More than 130 countries use VAT as a key source of government revenue. VAT is a general, broad-based consumption tax asses