| 增值税转型对我国经济的影响 |
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| 引用本文： | 白文华.增值税转型对我国经济的影响[J].广西财经学院学报,2009,22(2). |
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| 作者姓名： | 白文华 |
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| 作者单位： | 广西经济管理干部学院,会计系,广西,南宁,530007 |
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| 摘 要： | 2009年1月1日我国开始实施消费型增值税,这次改革对我国经济生活的影响将会十分深远.首先是对财政收入的影响,在转型时期由于允许外购固定资产实行购进时抵扣税款,会使当年财政收入大幅度降低;其次是对企业固定资产更新的影响,消费型增值税将会使企业的设备更新速度加快;另外,随着消费型增值税改革的深入,还将会影响到修理行业等.
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| 关 键 词： | 增值税 转型 影响 |
The Impact of Value-Added Tax Reform on Chinese Economy |
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| BAI Wen-hua.The Impact of Value-Added Tax Reform on Chinese Economy[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2009,22(2). |
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| Authors: | BAI Wen-hua |
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| Institution: | Accounting Department;Guangxi Economic Management Cadre College;Nanning 530007;China |
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| Abstract: | Consumption-type VAT has come into effect in China from January 1,2009.The reform will have far-reaching impact on the economic life of our country.The first is the impact on financial income.Because tax reduction is permitted when outsourcing fixed assets are purchased in the transition period,the state revenue of that year will have a significant decrease.The second is the impact on the update of enterprise fixed assets.Consumption-type VAT will accelerate the equipment renewal of enterprises.In addition,... |
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