摘要
本文介绍了增值税及其类型原理,并对增值税转型对财政收入、投资、就业、宏观经济政策、企业、出口退税、产业结构、外资等方面的影响进行探讨,以期为增值税转型改革的顺利推开提供依据。
This article describes the types of value-added tax, its principles, transformation of value-added tax revenue, investment, employment, macro-economic policies, enterprises, export tax rebates, the industrial structure, foreign investment and so on. it's aim to provide the date of value-added tax reform.
关键词
增值税
转型
经济
影响
value-added tax
in transition
economy
impact