| 增值税全面转型的经济效应探析 |
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| 引用本文： | 兰相洁.增值税全面转型的经济效应探析[J].山东工商学院学报,2009,23(3):81-85. |
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| 作者姓名： | 兰相洁 |
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| 作者单位： | 中南财经政法大学,财税学院,武汉,430073 |
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| 摘 要： | 增值税转型会刺激投资,带来经济总量的增长和新增税收(财政)收入,改善整个宏观经济运行的质量,也会让投资正效应向整个社会扩散,让更多的人分享到经济增长带来的收益,间接地提高整个社会的消费率,使经济的微观效益和结构得到持续不断的改善。消费型增值税在客观上解决了地区间税负的不平衡,缩短中西部地区与东部地区的经济差距,有利于促进地区经济的平衡。同时有利于我国经济和税收进一步国际化,最终达到提高我国企业整体技术创新能力的目的。
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| 关 键 词： | 生产型增值税 消费型增值税 经济效应 |
Analysis on Economic Effect of Overall Transformation of VAT |
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| LAN Xiang-jie.Analysis on Economic Effect of Overall Transformation of VAT[J].Journal of Shandong Institute of Business and Technology,2009,23(3):81-85. |
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| Authors: | LAN Xiang-jie |
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| Institution: | School of Finance and Taxation;Zhongnan University of Economics and Law;Wuhan 430073;China |
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| Abstract: | Transformation of value-added tax will stimulate investment,it can bring about total economic growth and new-added tax revenue(fiscal) income and improve the quality of the whole macro-economy,but also can make the positive effect of investment spread the whole society,more people share the economic growth benefits,and indirectly increase the consumption rate of the whole society,so that the micro-economic efficiency and the structure can be continuously improved.Consumption-based value-added tax in the obj... |
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| Keywords: | productive VAT consumptive VAT economic effect |
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