中部地区增值税转型问题研究

Research on the VAT Transformation in the Central China

2007年7月1日起,我国继在东北地区实行增值税转型改革试点之后,又在中部六省的26个老工业基地城市的8个行业中进行扩大增值税抵扣范围的试点。这既是中央为促进中部地区崛起而采取的重大举措,也是我国增值税制朝着规范化的方向迈出的关键一步。本文分析和预测了增值税转型试点政策对中部地区经济发展的影响以及增值税转型试点政策实施过程中可能出现的问题,并提出了相应完善对策和建议。

The pilot expansion of VAT deduction scopes in 8 industries of 26 old industrial cities in the central China has been implemented since July 1, 2007 just after the pilot reform of VAT transformation in North-eastern China before long. This is not only the important measure endorsed by the central government for the development in the central China but also a key step indicating a full transformation of VAT system. This paper analyzes and estimates how this would influence the economic development in the central China and the possible problems would occur in the course of the implementation of the pilot policy, and puts forth correspondingly the countermeasures and suggestions to improve the overall VAT transformation as well.