摘要
增值税转型已经在东北地区试点,通过试点考验财政承受能力,把握对投资的刺激作用以及税改可能引发的问题,为在全国展开增值税转型积累经验,那么东北试点的效应就有重要的借鉴意义。本文围绕税改的目的分析了税改对投资、就业、财政等方面的效应,并得到对财政的影响不大,投资引导明显,企业实际效果不佳,增值税转型正副效应兼有等结论。国家需要对转型政策和其他配套政策同步完善,在确保财政收入的前提下,减少振荡,逐步推进。
The transformation of VAT has already been made cxpcrimcnts in the northeast rcgion, passmg an experimental unit to test the acceptance ability of public finance, holding to change the problem that may cause to incitement function, it is important to accumulated experiences for the transformation of VAT in the whole country The effect of transformation of VAT to the effect of investment, employment, and public finance has been analyzed in this article, and a conclusion is drawn that the influence is not big, investment leading obvious, the practical effect of enterprise is ineffective and it has positive and negative effect Nation demand to transformation the poliocy of Transformation of VAT to ensure public finance revenue and decrease the vibration, to push forward Transformation of VAT gradually.
出处
《科技和产业》
2007年第6期91-93,F0004,共4页
Science Technology and Industry
关键词
增值税
消费型增值税
东北地区
税改
value-added tax
consumptive VAT
northeast region
transformation of VAT
