摘要
本文分析了东北地区部分行业增值税转型对经济和企业可能产生的经济效应,认为东北增值税转型试点不会造成财政收入的较大波动;它对宏观经济的影响取决于获得抵扣资金的企业对抵扣资金的使用途径;转型对内资企业有利,尤其是对新设内资企业有利;本次税改对企业结构和投资决策有一定的影响,会导致企业行为一定扭曲;它还会促使企业进行避税。因此,在局部地区推行消费型增值税的正副作用兼有。
The fiscal revenue has not been fluctuated violently by VAT＇s transformation. The macroeconomic influence depends on the corporation＇s deducted capital and the way of its use. The transformation is in favor of domestic investment corporation, especially the new ones. The transformation will also affect the enterprise structure and its investment decision, and distort its behavior. The transformation will urge the taxpayers to escape the tax burden. In conclusion, we can＇t use the entire consumption type VAT only in some regions of one country. The fact has showed that it would be advantage to solve the matter on VAT by implementing income type VAT in China.
出处
《税务研究》
CSSCI
北大核心
2005年第8期17-21,共5页
基金
国家自然科学基金资助项目
教育部"十五"规划项目
