期刊文献+

“营改增”对产业经济发展的影响——以东海县为例

On the Influence of the Business Tax Replaced with VAT Reform on the Industrial Development of Donghai County
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摘要 梳理"营改增"政策的出台背景和发展历程,结合连云港市东海县2011年以来的相关经济数据和东海县的产业发展现状,客观分析"营改增"对东海县经济的影响,针对政策推行中存在的问题,提出相关建议。 This paper studies the policy background and development process, combining the economic data since 2011 and the status of industry development, this paper objectively analyzed the influence of the business tax replaced with VAT reform on economy of Donghai caused by the Business Tax Replaced with VAT reform,the existing problems and further puts forward relevant suggestions and countermeasures.
作者 张玲娟 卞盛林 ZHANG Ling-juan;BIAN Sheng-lin(Government Procurement Center,Financial Bureau of Donghai County,Lianyungang,Lianyungang 222300,Jiangsu,China;Budgetary Supervision Office,People s Congresses of Lianyungang,Lianyungang 222006,Jiangsu,China)
出处 《江苏经贸职业技术学院学报》 2018年第4期8-11,14,共5页 Journal of Jiangsu Institute of Commerce
关键词 “营改增” 财税体制 产业结构 税收征管 business Tax Replaced with VAT fiscal and taxation system industrial structure tax collection and management
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