| 我国增值税转型分析 |
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| 引用本文： | 赵心宇.我国增值税转型分析[J].哈尔滨商业大学学报(社会科学版),2009(3). |
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| 作者姓名： | 赵心宇 |
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| 作者单位： | 东北财经大学,财政税务学院,辽宁大连116025 |
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| 摘 要： | 我国于2009年1月1日实施消费型增值税。增值税作为我国重要的主体税种之一，由生产型增值税转变为消费型增值税，其影响极为深远，对于扩大内需、节约资源，在国际金融危机背景下振兴经济、增强企业和股市信心都具有重要作用。
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| 关 键 词： | 生产型增值税 消费型增值税 增值税转型 影响 |
On the Transformation of Value Added Tax in China |
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| ZHAO Xin-yu.On the Transformation of Value Added Tax in China[J].Journal of Harbin University of Commerce:Social Science Edition,2009(3). |
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| Authors: | ZHAO Xin-yu |
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| Institution: | School of public finance and taxation;Dongbei University of Finance and Economics;Dalian 116025;China |
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| Abstract: | Value added tax of consumption type was put into effect on January 1st 2009 in China.As one of the mainstay in tax system,Chinese value added tax had taken the form of GNP type.This transformation plays an important role in increasing domestic demand,saving on resources,vitalizing economy in the setting of international financial crisis,and heightening people's confidence on business and stock market. |
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| Keywords: | value added tax of GNP type consumption type transformation impacts |
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