【作者】 杨胜良；

【导师】 袁勇志；

【作者基本信息】 苏州大学 ， 公共管理， 2009， 硕士

【摘要】 在全球经济遭遇金融危机的背景下,我国政府适时进行了税制改革,实行多年的生产型增值税自2009年1月1日起转型为消费型增值税。这一政策的实施,一方面企业的增值税、企业所得税和城市建设维护税的税收负担将会直接减少,进而引起政府财政收入的减少,当然这种财政减收会在中央和地方财政之间分配;另一方面,由于消费型增值税会刺激投资需求,促进企业加大设备投资力度,并且更加有利于地区产业结构的调整,对经济的发展最终将会起到积极的推动作用。本文以吴江市为研究对象,客观地分析增值税转型给该市经济带来的影响,并结合该市实际情况,对如何抓住增值税转型机遇,进一步发展地区经济提出了积极的对策。更多还原

【Abstract】 Encountered in the global economy against the backdrop of financial crisis, our government carried out tax reform in a timely manner and implement multi-year production-oriented value-added tax from January 1, 2009 transition to consumption-type VAT with effect. The implementation of this policy, on the one hand corporate value-added tax, corporate income tax and urban construction and maintenance of tax will directly reduce the tax burden, thus causing a reduction of government revenue, of course, a financial reduction will be divided between the central and local finance ; On the other hand, due to consumption-type VAT would stimulate investment demand, encourage enterprises to increase equipment investment, and more conducive to the regional industrial structure adjustment of the economic development will eventually play a positive role in promoting. In this paper, Wujiang City, as the research object, objective analysis of value-added tax to the city’s economic impact, combined with the actual situation in the city on how to seize opportunities for value-added tax to further develop the regional economy made a positive response.更多还原