| 增值税转型对新疆财政收支影响的实证研究 |
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| 引用本文： | 刘海庆,李广舜.增值税转型对新疆财政收支影响的实证研究[J].新疆财经,2006(2):53-57. |
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| 作者姓名： | 刘海庆 李广舜 |
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| 作者单位： | 新疆财经学院,财政系,乌鲁木齐,830012 |
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| 摘 要： | 我国自2004年下半年开始在东北试点增值税转型的改革拉开了增值税转型的序幕,并有望近期在全国推广。本文在分析转型对财政收入影响的机理上,通过实证分析估算出了增值税转型对新疆和地州(市)财政收支的影响程度。
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| 关 键 词： | 增值税转型 新疆 财政收入 财政支出 |
| 文章编号： | 1007-8576（2006）02-0053-05 |
| 收稿时间： | 2006-02-20 |
| 修稿时间： | 2006年2月20日 |
An Empirical Study on Influences of VAT Transformation on Fiscal Revenue and Expenditure in Xinjiang |
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| Liu Haiqing,Li Guangshun.An Empirical Study on Influences of VAT Transformation on Fiscal Revenue and Expenditure in Xinjiang[J].Finance & Economics of Xinjiang,2006(2):53-57. |
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| Authors: | Liu Haiqing Li Guangshun |
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| Institution: | Xinjiang Institute of Finance and Economics, Urumqi 830012, China |
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| Abstract: | Transformation of VAT in the Northeast China in the second half of the year 2004 started its reform,which is expected to popularize in the whole country very soon after accumulating enough experience.On the basis of the analysis of the influence of transformation on fiscal revenue,this paper estimates the degree of influence of the transformation of VAT on fiscal revenue and expenditure in Xinjiang through an empirical analysis. |
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| Keywords: | Transformation of VAT Xinjiang Fiscal Revenues Fiscal Expenditure |
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