摘要
"营改增"是一项重要的结构性减税政策,也是财政支持经济发展的重大举措。2016年5月1日驻马店市"营改增"试点全面推开,本文基于驻马店市的"营改增"工作开展情况,分析了"营改增"对地方财政经济的影响,并提出了相应的对策建议。
Replacing business tax with value-added tax is an important structural policy of tax reductionand also a significant measure of financial support.On May1st,2016,zhumadian“Replacing businesstax with value-added tax”pilot fully implemented.The paper analyzes the effects of replacing businesstax with value-added tax on local economic situation on the basis of the implementation of this policy inZhumadian City and has proposed countermeasures
作者
董华亭
Huating Dong(Zhumadian Fiscal Policy Research Office, Henan, Zhumadian, 463000, China)
出处
《工业经济论坛》
2017年第1期117-121,共5页
Industrial Economy Review
关键词
营业税
增值税
财政
经济
Business Tax
Value-added Tax
Finance
Economics
