论增值税转型对经济增长的正负效应

On Negative and Positive Effects of Added Value Tax's Transformation upon Economic Growth

自2009年1月1日起,我国生产型增值税转变为消费型增值税,这是自企业所得税两税合并以来税制改革的一个新的阶段性突破。在这种背景下,正确认识增值税转型改革的前后变化极为重要,尤其是可能给社会经济所带来的一系列影响及应采取的对策均值得关注,对今后我国经济的可持续性发展具有深远影响。

Since January 1^st , 2009 the productive added value tax has been changed into consumptive added value tax, and it is a breakthrough of tax system reform since the merger of enterprise income tax and added value tax. Therefore, it is important to correctly understand the changes before and after the reform of added value tax＇s transformation.