摘要
中国经济的快速发展使得增值税的转型势在必行。文章深入分析了新增值税的特点及其对衡阳市经济的影响,并在此基础上对衡阳市享受该优惠政策的8大试点行业进行了测算分析,从而得出:增值税的转型在短期内将不可避免地导致衡阳市财政收入的减少,但这对财政收入的稳定增长影响并不大;但从长期来看,转型对衡阳市财政收入的增长将产生积极的影响。因此,必须依据行业特点,采取积极的态度、稳妥的政策逐渐实现转型。
With the development of eeonmic, China must put value - added tax transformation into practice. This paper analyzed the feature of new value- added tax and its ecnomic effect,and the eight industrys suitable for the perferential benefit. From that anaylsis ,we can know that value - added tax transformation will inevitably reduce Hengyang city' s financial revenue in short term, but the decrease have little effect on the stable increase of financial revenue. Then, in long term, the transformation will lead to a positive effect. So Hengyang city must rest on the industry's characteristics and take positive attidude and firm policy to transfer value- added lax.
出处
《南华大学学报(社会科学版)》
2008年第1期31-34,共4页
Journal of University of South China(Social Science Edition)
基金
衡阳市科技计划项目(编号:KR09)部分成果
关键词
生产型增值税
消费型增值税
财政收入
对策
production value- added tax
consumption value- added lax
financial revenue
countermeasure