| 增值税转型改革的效应评价——基于安徽省经验数据的实证分析 |
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| 引用本文： | 何辉.增值税转型改革的效应评价——基于安徽省经验数据的实证分析[J].经济与管理,2012,26(1):68-70. |
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| 作者姓名： | 何辉 |
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| 作者单位： | 中国社会科学院财政与贸易经济研究所,北京100836;安徽财经大学财务系,安徽蚌埠233030 |
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| 摘 要： | 增值税转型引起增值税实际税率下降和税负降低,而增值税的税负降低必然导致经济运行发生变化.基于增值税转型所产生的投资效应、财政收入效应和安徽省的经验数据,实证检验了增值税转型对企业固定资产投资和财政收入的影响.结果显示:增值税转型具有投资正效应和财政收入负效应.即增值税转型促进了安徽省企业的固定资产投资增加,但导致了其财政收入减少.
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| 关 键 词： | 增值税 投资 财政收入 消费型 |
Effect Evaluation of Value-added Tax Transformation Reform |
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| He Hui.Effect Evaluation of Value-added Tax Transformation Reform[J].Economy and Management,2012,26(1):68-70. |
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| Authors: | He Hui |
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| Institution: | He Hui1,2(1.Research Institute of Finance and Trade Economy,Chinese Academy of Social Sciences,Beijing 100836,China; 2.Department of Finance,Anhui University of Finance and Economics,Bengbu 233030,China) |
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| Abstract: | The change of value-added tax(referred to as VAT)type will lead to decline in the effective tax rate and reduce the tax burden,while the decline of the effective value-added tax rate is bound to have an important impact on China’s economy.On the basis of document reviews of the investment effect,finance income effect generated by the transformation of the value-added and the experiences data of Anhui province,the author empirical tests the impact of the change of VAT type on asset investment and financial revenue.The results showed that: the transformation of value-added tax has the positive investment effect and negative financial income effects.The transformation can promote the increase of fixed capital investment of Anhui province,but caused its financial income decrease. |
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| Keywords: | value-added tax investment financial revenue consumption type |
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