增值税转型对珠三角的影响分析

我国自2009年1月1日起,在全国所有地区、所有行业推行增值税转型改革,改革的核心是扩大了增值税的抵扣范围,这对企业来说是一大利好,但对财政收入则是直接减少税收。本文主要从企业、财政收入和就业三个角度分析了增值税转型对珠三角的影响,在此基础上,提出了关于未来增值税改革的几点意见。

From January 1,2009,China have promoted value-added tax reform in all parts of the country,all the industry,the core of the reform is to expand the scope of VAT deduction,which is a great benefit to enterprises,but is a direct reduction in taxes to fiscal revenue.In this paper,from the enterprise,financial income and employment aspects to analyze the impact of the value-added tax transformation on the Pearl River Delta,on this basis,propose several suggestions concerning the future value-added tax reform.