摘要
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,且负面影响基本在可承受的范围之内。
The transformational reform of value-added tax do affect the economic development in terms of macro-economy, fiscal revenue, overall investments and enterprise development. The experimental reform carried out in the Northeast of China shows the economic development in the area was indeed affected to some different extent after the reform of value-added tax was carried out. However, the impact is dominantly positive while the negative one is generally acceptable within the limits.
出处
《洛阳理工学院学报（社会科学版）》
2009年第2期5-8,共4页
Journal of Luoyang Institute of Science and Technology：Social Science Edition
关键词
增值税转型
经济发展
影响
transformation of VAT
economic development
impact
