摘要
增值税转型是中国新一轮税制改革的重要内容。为了促进中国经济转型,自2009年开始在全国全行业实施消费型增值税。虽然当时对此有不同看法和众多担忧,但是如今,经过五年的税制改革实施,增值税转型的效果已经在各方面显现出来。以陕西省统计年鉴作为数据来源,对增值税转型前后的经济状况进行分析比较,发现虽然增值税税额占税收收入与财政收入的比重下降,但无论是增值税税额、税收收入还是财政收入,数额都呈上升状况。进一步分析陕西省GDP,全社会固定资产投资额、全部工业总产值的变化,发现它们的数额并没有减少,反而在不断增加。从侧面反映出经济面趋好,也反映出税收制度的变革促进了产业结构的调整,说明积极进行增值税转型,有利于促进陕西经济转型与发展。
Value Added Tax （VAT） transformation is an important part of China＇ s new round tax reform. In order to pro- mote China＇ s economic transformation, since 2009, the whole industry in China has practiced the consumption oriented val- ue-added tax. Although there are different views and a large number of concerns, but after five years of tax reform, the bene- fits of the transformation of value-added tax have shown obviously in various ways. Although the decline in tax revenue and fiscal revenue accounted for the proportion of value-added tax, but regardless of the value-added tax, tax revenue and finan- cial income go up in the statistical yearbook of Shaanxi Province. And by further analyzing the changes of GDP, total fixed asset investment, total industrial output value of Shaanxi Province, the paper found that the total amount did not decrease, but constantly increase, which shows that the economy is getting better and better, that the changes in the tax system facili- tate the adjustment of the industrial structure, and that actively carrying out value-added tax transformation can promote the transformation and development of economy in Shaanxi Province.
出处
《技术与创新管理》
2015年第5期531-534,共4页
Technology and Innovation Management
基金
陕西省教育厅哲学社会科学重点研究基地项目(13JZ030)
关键词
增值税转型
消费型增值税
税收收入
财政收入
value-added tax transformation
consumption value-added tax system
tax revenue
government revenue
