摘要
文章从财税角度,尤其是以营改增所取得的成效来阐述供给侧结构性改革。金融危机后我国财税改革的关键手段之一就是营改增,该项改革产生了多种经济效应:减税效应、经济增长效应和社会效应。
From the angle of finance and taxation, especially the angle of results of replacing the business tax with the valued-added tax,the article elaborated the structural reform of supply-side. After the financial crisis, one of the key means of finance and taxation, reform in China was the replacing the business tax with the valued-added tax. The reform had produced a variety of economic effects, such as tax reduction effects,economic growth effects and social effects.
作者
衷凤英
ZHONG Fengying(The Quanzhou Economics and Business College Quanzhou,Quanzhou, Fujian 362000, Chin)
出处
《北京经济管理职业学院学报》
2017年第4期31-35,共5页
Journal of Beijing Institute of Economics And Management
基金
福建省社会科学规划项目"基于体验视角的移动购物再购买意愿研究"(J2016B106)的阶段性成果
关键词
供给侧结构性改革
营改增
减税效应
经济效应
the structural reform of supply-side
replacing the business tax with the valued-added tax
tax reduction effects
economic growth effects