推行消费型增值税与当前宏观调控的协调性分析

我国实行消费型增值税的必要性已取得社会各界的广泛共识，税改基本已成定局。但2007年下半年以来的经济过热格局，促使12月的中央经济工作会议将防止经济转向过热和明显通胀作为2008年的调控目标。在如此背景之下，全面推行消费型增值税与宏观调控目标就出现若干矛盾。本文通过对各种宏观经济因素和消费型增值税的经济效应分析，指出两者矛盾的根源所在，并以此为基础提出构建两者协调关系的路径选择。

The Analysis of Harmony between Adopting Consumption-based VAT and the Present Macroeconomic Control

The necessity of VAT is recognized by the society.The tax reform has become finality.Central economic conference on December in 2007 reported that the primary task of macroeconomic control is to prevent the economy from overheating andevident inflation.In such a macroeconomic-control background,there is a contradiction between adopting consumption-based VAT and the object of macroeconomic control.The thesis,based on analyzing a variety of macroeconomic facts and the economic effect of consumption-based VAT,...