增值税转型对吴江市区域经济税收影响分析
摘要
在全球经济遭遇金融危机的背景下,我国政府适时进行了税制改革,实行多年的生产型增值税自2009年1月1日起转型为消费型增值税。这一政策的实施,一方面企业的增值税、企业所得税和城市建设维护税的税收负担将会直接减少,进而引起政府财政收入的减少,当然这种财政减收会在中央和地方财政之间分配;另一方面,由于消费型增值税会刺激投资需求,促进企业加大设备投资力度,并且更加有利于地区产业结构的调整,对经济的发展最终将会起到积极的推动作用。本文以吴江市为研究对象,客观地分析增值税转型给该市经济带来的影响,并结合该市实际情况,对如何抓住增值税转型机遇,进一步发展地区经济提出了积极的对策。
Encountered in the global economy against the backdrop of financial crisis, our government carried out tax reform in a timely manner and implement multi-year production-oriented value-added tax from January 1, 2009 transition to consumption-type VAT with effect. The implementation of this policy, on the one hand corporate value-added tax, corporate income tax and urban construction and maintenance of tax will directly reduce the tax burden, thus causing a reduction of government revenue, of course, a financial reduction will be divided between the central and local finance ; On the other hand, due to consumption-type VAT would stimulate investment demand, encourage enterprises to increase equipment investment, and more conducive to the regional industrial structure adjustment of the economic development will eventually play a positive role in promoting. In this paper, Wujiang City, as the research object, objective analysis of value-added tax to the city's economic impact, combined with the actual situation in the city on how to seize opportunities for value-added tax to further develop the regional economy made a positive response.
Encountered in the global economy against the backdrop of financial crisis, our government carried out tax reform in a timely manner and implement multi-year production-oriented value-added tax from January 1, 2009 transition to consumption-type VAT with effect. The implementation of this policy, on the one hand corporate value-added tax, corporate income tax and urban construction and maintenance of tax will directly reduce the tax burden, thus causing a reduction of government revenue, of course, a financial reduction will be divided between the central and local finance ; On the other hand, due to consumption-type VAT would stimulate investment demand, encourage enterprises to increase equipment investment, and more conducive to the regional industrial structure adjustment of the economic development will eventually play a positive role in promoting. In this paper, Wujiang City, as the research object, objective analysis of value-added tax to the city's economic impact, combined with the actual situation in the city on how to seize opportunities for value-added tax to further develop the regional economy made a positive response.
引文
1参见孙浩轩、孙乐http://finance.jrj.com.cn/opinion/2009/02/1015013533579.shtml
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16.生产型增值税向消费型增值税转型的意义及对策[聂小蓬].经济师2009(2)
17.浅谈增值税转型改革[于水英].济南职业学院学报2009(1)
18.基于企业角度的增值税转型效应分析[周瑞、马广奇]财务与会计:综合版2009(2)
19.增值税转型改革的动因及影响分析[孙浩轩、孙乐].辽宁经济统计2009(2)
20.关于增值税转型对企业财务影响的分析[何玮].中国总会计师2009(4)
21.谈增值税转型对企业的影响[蒋红华].北方经贸2009(5)
22.增值税转型改革意义何在[孙浩轩孙乐].《产权导刊》2009(2)
1.增值税转型对企业固定资产投资决策的影响[朱娟].财会研究2009(2)
2.何为增值税转型改革[安宇宏].宏观经济管理2008(12)
3.微观税收分析指标体系及方法.中国税务出版社
4.对我国增值税转型实施效果的思考[雷又生、叶俏玲].企业导报2009(3)
5.关于我国增值税转型的简单分析[乔岁连].河北企业2009(5)
6.中国税负归宿的一般均衡分析与动态研究[张阳].中国税务出版社
7.对东北地区增值税转型的思考[韩晓晨].科技和产业2007(2)
8.论增值税转型对我国经济发展产生的影响[宋丽坤].辽宁师专学报:自然科学版2009(2)
8.增值税转型对企业会计的影响[黄桃红].财会研究2009(10)
9.对增值税转型的思考[张颖星].吉林工程技术师范学院学报2008(11)
10.浅议增值税转型改革的积极影响[章立军].中国总会计师2008(12)
11.对增值税转型改革的思考[谢瑞红].现代企业文化2008(33)
12.关于增值税转型的探讨[蒋在斌、罗迪].现代经济:现代物业中旬刊2008(12)
13.增值税转型改革及对企业的影响[张勇].青年记者2008(35)
14.浅析我国增值税转型改革[金玲].现代经济:现代物业中旬刊2008(11)
15.对我国增值税转型的效应分析[艾华、吴晶].财政监督2008(22)
16.生产型增值税向消费型增值税转型的意义及对策[聂小蓬].经济师2009(2)
17.浅谈增值税转型改革[于水英].济南职业学院学报2009(1)
18.基于企业角度的增值税转型效应分析[周瑞、马广奇]财务与会计:综合版2009(2)
19.增值税转型改革的动因及影响分析[孙浩轩、孙乐].辽宁经济统计2009(2)
20.关于增值税转型对企业财务影响的分析[何玮].中国总会计师2009(4)
21.谈增值税转型对企业的影响[蒋红华].北方经贸2009(5)
22.增值税转型改革意义何在[孙浩轩孙乐].《产权导刊》2009(2)