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基于供给侧结构性改革背景下的营改增经济效应研究 被引量:1

An economic effect study of replacing the business tax with the valued-added tax based on the structural reform of supply side
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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)
机构地区 泉州经贸学院
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
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