摘要
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.
出处
《特区经济》
北大核心
2010年第6期25-26,共2页
Special Zone Economy
基金
广东省2009年度会计科研项目(编号:091118)之阶段性成果
关键词
增值税转型
珠三角
影响
value-added tax transformation
Pearl River Delta
impact