| 增值税转型对新疆投资的影响分析 |
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| 引用本文： | 李广舜.增值税转型对新疆投资的影响分析[J].石家庄经济学院学报,2006,29(1):73-76. |
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| 作者姓名： | 李广舜 |
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| 作者单位： | 新疆财经学院,财政系,新疆,乌鲁木齐,830002 |
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| 摘 要： | 增值税由生产型转变为消费型后，同样的资金投入，使用于机器设备的投资增加，等于将原属于财政这个口袋的收入放回到企业的口袋里。由此，减轻了企业的负担，增强了企业自我发展的能力，并为西部大开发提供了更多可使用的资金。
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| 关 键 词： | 消费型增值税 新疆投资现状 对新疆投资的影响 |
| 文章编号： | 1007-6875(2006)01-0073-04 |
| 收稿时间： | 2005-09-20 |
| 修稿时间： | 2005年9月20日 |
The Influence of the Value Added Tax Transformation on the Investment in Xinjiang |
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| LI Guang-shun.The Influence of the Value Added Tax Transformation on the Investment in Xinjiang[J].Journal of Shijiazhuang University of Economics,2006,29(1):73-76. |
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| Authors: | LI Guang-shun |
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| Abstract: | With the transformation of value added tax from production to consumption,the same fund investment causes the increasing of the machine-equipment-investment, it is equal to return the income that originally belongs to the pocket of financial to the enterprise's pocket.Thus it has lightened enterprise's burden,and strengthened enterprise's self-development ability.Moreover,it has provided the available fund for the western development. |
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| Keywords: | the consumption value added tax the present situation of the investment of Xinjiang the influence on the investment of Xinjiang |
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