增值税改革的负效应及其对策研究——以江苏省为例

在我国进行增值税改革试点的背景下,本文以江苏省的实际情况为例,分析了增值税改革对财政收入、投资和就业等方面可能产生的负效应,认为增值税改革短期内会导致财政收入减少,引发投资需求过旺,增加劳动就业的压力。文章提出,增值税转型改革应分步实施,以减轻财政压力,控制过度投资;慎重对待增值税征税范围的扩大,降低财政对增值税的依赖;规范增值税的税收优惠,积极推行配套改革,完善分税制管理体制,适当扩大地方税权;加强税收征管,缓解增值税转型的财政压力。

Research on the Negative Effects of Value-Added Tax and the Countermeasures

Based on the current situation in Jiangsu,the author analysis the possible negative effects of value-added tax in terms of government revenue,investment and employment,and the countermeasures.The author points out that reform in value-added tax will lead to the decrease of government revenue,overheated demand for investment and the mountion pressure on employment.So,we should,first,gradually implement reform in value-added tax;second,reduce government revenue's dependency on value-added tax;third,improve preferential value-added tax policies;and fourth,improve tax management system.