增值税转型对四川省产业结构调整的影响分析

自1994年全面推行生产型增值税以来，在长达15年的税收导向下，四川省形成了与自然禀赋相适应的产业结构。消费型增值税自2009年1月1日正式实施，对四川省的产业结构将产生怎样的影响，本文通过对四川省官方公布的相关数据进行整理和分析，初步考察了增值税转型对四川省产业结构的影响，并根据相关数据就四川省产业结构调整提出政策性建议。

Since the production-oriented value-added tax has been fully implemented in 1994, under the tax-oriented guidance for 15 years, Sichuan province forms the industrial structure which adapted to the natural endowments. Consumption- based value-added tax has formally came into effect since January 1, 2009. What kind of impact will it bring to our province＇s industrial structure？ This article will analyze the official data which published by Sichuan statistic bureau, and preliminarily study the influence of transformation of value-added tax on Sichuan industrial structure. It will also propose forward policy suggestion according to the relevant data.