增值税转型对经济结构影响的实证分析  

The Positive Analysis on Influence of the Added Value Tax Transformation to the Economy Structure

作　　者：程瑶[1] 陆新葵[1] 

机构地区：[1]南京财经大学,南京210046

出　　处：《中央财经大学学报》2006年第9期11-14,19,共5页Journal of Central University of Finance & Economics

摘　　要：增值税转型具有拉动投资的效应,本文从产业结构、行业结构、区域结构、投资与消费结构等不同角度对增值税转型可能会对我国经济结构产生的影响进行了实证分析。分析结果表明增值税转型可能会使本已失调的经济结构进一步恶化,增值税转型推进方案的选择应该慎重考虑。The added value tax transformation has the effect of pulling the investment. The paper analyzes the added value tax transformation may produce influence to economic structure of our country from the different angles, such as industrial structure, profession structure, district structure, investment and the consumption structure.., etc.. The result of analysis enunciates added value tax transformation may make economic structure further worse. We should cogitate carefully how to push forward added value tax transformation.

关 键 词：增值税转型 产业结构 行业结构 

分 类 号：F810.424[经济管理—财政学]