摘要
“营改增”是我国财政体制改革的重要方向,在“营改增”实施的环节中,对地方财政收入产生的影响非常大,所以,要正确的分析“营改增”对地方财政收入的影响。
"camping and increasing"is an important direction of the reform of the financial system in China.In the link of the implementation of the"camp to increase",the impact on the local financial income is very large,so we should correctly analyze the influence of the"camp to increase"on the local financial income.
作者
卞平原
Bian Ping-yuan(Chizhou Vocational and Technical College Anhui Chizhou 247000)
出处
《山东农业工程学院学报》
2019年第10期41-42,共2页
The Journal of Shandong Agriculture and Engineering University
基金
项目名称为初级经济法智慧课堂试点，项目编号为2017zhkt335
关键词
“营改增”
地方政府
财政收入
"Camp to increase"
Local government
Fiscal revenue
