摘要
"营改增"主要涉及两方面问题:一是与经济增长的关系;二是对现有税收分权模式的影响。"营增比"指标与实际GDP增长率负相关,表明"营改增"所引起的税收收入结构变化对经济增长具有一定的促进作用。"营改增"的减税效应也会对市场主体产生明显的激励效果,同时对产业结构调整影响深远。"营改增"所涉及到的税权问题,短期内,可通过调整、完善中央与地方间的收入分配方案予以缓解;从长远来看,问题得以解决的根本途径还在于回到法治的轨道上来。
The current tax reform of VAT mainly involves two aspects ,the relationship between it and eco-nomic growth and its influence to the existing taxing power decentralization patterns .The index of BT/DVAT is negative correlation with real GDP growth rate indicates that the change in the structure of tax revenues caused by tax reform has a certain promoting economic growth .Tax cuts will have a significant incentive effect to market players and far-reaching impaction on the industrial structure adjustment .Tax-ing powers is also involved by the reform .In a short view ,it can be released by adjusting and promoting the distribution plan between central and local governments .But in a long run ,we must go back to the track of law .
出处
《西安财经学院学报》
CSSCI
2014年第2期10-13,共4页
Journal of Xi’an University of Finance & Economics
基金
首都经济贸易大学博士研究生科技创新项目
关键词
营改增
税收分权
经济增长
VAT
taxing power decentralization
economic growth
