摘要
实行消费型增值税是我国的一项重大减税政策,是应对世界金融危机的积极财政政策的重要组成部分,是增加企业利润的有利因素,对刺激投资和经济回暖起到了一定的积极作用。
The implementation of consumption-type VAT is a major tax cuts in China, is a positive response to tile financial erisis, an important component of fiscal policy is to increase the profits of the favorable factors, stimulate investment and economic rebound has played a certain positive role.
出处
《经济研究导刊》
2010年第5期95-97,共3页
Economic Research Guide
关键词
金融危机
消费型增值税
影响
financial crisis
consumption-based value-added tax
influence