“营改增”税收政策对贵州服务业的影响研究

A study of the influence on the service industry in Guizhou Province through business tax reform to VAT

"营改增"试点必然导致贵州省税制结构的变动,不同的税制结构往往又会导致不同的经济增长绩效,本文主要从税制结构的角度将"营改增"对贵州省服务业的影响进行实证分析。

＂Business tax change to VAT＂ pilot will inevitably lead to taxation structure change of Guizhou province. The different taxation structure will lead to different economic growth performance. On the influence of ＂ Business tax change to VAT ＂ on the service industry of Guizhou Province, this paper carry out the empirical analysis mainly from the taxa- tion structure.