| 东北地区部分行业增值税转型对企业税收负担影响的比较分析 |
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| 引用本文： | 龙新民.东北地区部分行业增值税转型对企业税收负担影响的比较分析[J].税务与经济,2006(3):105-109. |
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| 作者姓名： | 龙新民 |
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| 作者单位： | 湘潭大学商学院,湖南,湘潭,411105 |
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| 摘 要： | 从理论和经验两个角度对东北地区部分行业增值税转型对不同类型企业的税负影响进行分析的结果表明,转型对范围内内资企业有利;在其他条件相同的情况下,固定资产投资总量中新增投资比例越高,对企业越有利;转型有利于减轻范围内内资企业与外资企业之间税负不公的现象;范围外内资企业处境劣化。
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| 关 键 词： | 增值税 转型 税收负担 |
| 文章编号： | 1004-9339（2006）03-0105-05 |
| 收稿时间： | 2005-11-07 |
| 修稿时间： | 2005年11月7日 |
On Comparing of the Tax Burden Effect on All Kinds of Corporations of VAT's Transformation in Some Industries in Northeast Regions of China |
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| LONG Xin-min.On Comparing of the Tax Burden Effect on All Kinds of Corporations of VAT''''s Transformation in Some Industries in Northeast Regions of China[J].Taxation and Economy,2006(3):105-109. |
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| Authors: | LONG Xin-min |
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| Institution: | Business School, Xiangtan University, Xiangtan 411105, China |
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| Abstract: | By comparing the tax burden effect on all kinds of corporations of VAT's transformation theoretically and empirically,we think the transformation is in favor of domestic corporations that can be applied in the rules of the Consumption VAT; the higher the ratio of new fixed assets to the gross fixed assets,the more benefit corporation gains.The transformation is favor of reducing the disparity between the domestic corporations and the foreign corporations.The status of domestic corporations that cannot be applied in the rules of the Consumption VAT becomes deteriorating. |
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| Keywords: | VAT transformation tax burden |
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