| 雷青松，肖东生①，曾琳丽②，李万帮②.增值税转型对衡阳市财政收入的影响与对策研究[J].,2008,9(1):31-34 |
| 增值税转型对衡阳市财政收入的影响与对策研究 |
| The Impact of Value-added Tax Transformation on Finacial Revenue of Hengyang City and Its Countermeasures |
| 投稿时间：2007-11-26 |
| DOI： |
| 中文关键词: 生产型增值税 消费型增值税 财政收入 对策 |
| English Keywords:production value-added tax consumption value-added tax financial revenue countermeasure |
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| 中文摘要: |
| 中国经济的快速发展使得增值税的转型势在必行。文章深入分析了新增值税的特点及其对衡阳市经济的影响，并在此基础上对衡阳市享受该优惠政策的8大试点行业进行了测算分析，从而得出：增值税的转型在短期内将不可避免地导致衡阳市财政收入的减少，但这对财政收入的稳定增长影响并不大；但从长期来看，转型对衡阳市财政收入的增长将产生积极的影响。因此，必须依据行业特点，采取积极的态度、稳妥的政策逐渐实现转型。 |
| English Summary: |
| With the development of econmic,China must put value-added tax transformation into practice. This paper analyzed the feature of new value-added tax and its ecnomic effect,and the eight industrys suitable for the perferential benefit. From that anaylsis ,we can know that value-added tax transformation will inevitably reduce Hengyang city’s financial revenue in short term,but the decrease have little effect on the stable increase of financial revenue.Then, in long term,the transformation will lead to a positive effect.So Hengyang city must rest on the industry’s characteristics and take positive attidude and firm policy to transfer value-added tax. |
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