摘要
各地区产业结构差异很大,因此受增值税扩围的影响程度也有所不同。本文主要研究增值税扩围对上海与全国财政经济影响的差异。研究结果表明:短期内,增值税扩围试点虽然会导致上海地方政府财政收入减少,但是上海地方政府只承担了16.7%,中央政府承担74.8%,其他地区地方政府承担了8.5%;长期中,不管是从财政收入,国内生产总值,还是从产业层面来看,全国范围内"6+1扩围"后,上海的受益程度均大于全国平均水平。
Regional industrial structures differ widely, so the effects of the VAT reform are different among regions. This paper focuses on the differences in the financial and economic effects of the VAT reform between Shanghai and the whole country. It arrives at the following conclusions： in the short term, the VAT reform results in the reduction in financial revenues of local governments in Shanghai, but local governments in Shanghai only afford 16.7% while the central government 74.8% and local government in other areas 8.5% ; in the long term, Shanghai will benefit more from the 6＋1 VAT reform than the whole country regardless of tax revenues, GDP and industrial level.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2014年第2期75-82,共8页
Journal of Shanghai University of Finance and Economics
基金
国家自然科学基金项目"我国结构性减税制度变革
效应分析和风险控制研究"(71373151)
