摘要
增值税转型改革在东北等地区的试点表明,推行增值税转型改革后,对财政收入、经济投资、企业发展产生了不同的影响,但主要是积极的影响,而负面影响基本在可承受的范围之内。
Transition reform of value - added tax tentatively carried out in northeastern and some other areas of China shows that different influences on financial income, economic investment and enterprises' development are produced after the reform. The influences are mainly positive, those that are negative bearable.
出处
《湖南工业大学学报(社会科学版)》
2009年第5期4-7,共4页
Journal of Hunan University of Technology(Social Science Edition)
关键词
增值税转型
经济发展
东北地区
Value-added tax transition
Economy development
Influence