增值税转型改革对经济发展若干影响分析

Analysis of the Effects of Value Added Tax Reform on Economic Development

增值税转型改革对经济发展具有一定影响,主要体现在对总体经济、财政收入、各类投资、企业发展等方面。东北等地区的试点表明,推行增值税转型改革后,对经济发展产生了不同的影响,但主要是积极的影响,而负面影响基本在可承受的范围之内。

Value added tax reform has some effects on economic development, especially on general economy, fiscal revenue, investments of all type, and corporate development. The pilot projects in the Northeast China, etc. show that the effects of value added tax reform are primarily positive, the negative effects are within the limits of acceptance.