| 增值税转型对企业固定资产投资影响的实证研究 |
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| 引用本文： | 李嘉明,李苏娅.增值税转型对企业固定资产投资影响的实证研究[J].财经论丛,2007(1):26-31. |
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| 作者姓名： | 李嘉明 李苏娅 |
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| 作者单位： | 1. 重庆大学经济与工商管理学院,重庆,400045
2. 重庆医科大学财务处,重庆,400016 |
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| 摘 要： | 增值税已经成为我国财政收入来源的第一大税种,2004年我国选择率先在东北地区进行增值税转型试点。增值税转型是否增加了企业的固定资产投资,是否促进了东北地区的经济发展以及转型是否达到了预期的目的?本文在收集大量试点单位资料的基础上,借助数学模型,对增值税转型对企业固定资产的投资影响这一现实问题进行了实证分析。
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| 关 键 词： | 消费型增值税 固定资产投资 实证研究 |
| 文章编号： | 24344777 |
| 修稿时间： | 11 30 2006 12:00AM |
The Empirical Analysis of the Value-added Tax Transformation on Fixed Assets Investment of Corporations |
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| LI Jia-ming,LI Shu-ya.The Empirical Analysis of the Value-added Tax Transformation on Fixed Assets Investment of Corporations[J].Collected Essays On Finance and Economics,2007(1):26-31. |
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| Authors: | LI Jia-ming LI Shu-ya |
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| Abstract: | The value-added tax(VAT) has been a primary tax category for public finance in China.The VAT transformation began in 2004 in the area of Northeast.The public and government paymuch attention to problem such as if the transformation increases investment of fixed assets of corporations,if it develops the economy of Northeast,and if it achieves its aims.This paper empirically analyses the influences of the investment of fixed assets in the VAT transformation. |
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| Keywords: | consumptive value-added tax investment of fixed assets empirical analysis |
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