增值税转型对宜春财政收入的影响及对策分析  

the Analysis On the Impact and Countermeasures of Value-added Tax to Yichun Fiscal Revenue

作　　者：范栋华[1] 陈东红[1] 

机构地区：[1]宜春学院,江西宜春336000

出　　处：《宜春学院学报》2009年第5期92-94,共3页Journal of Yichun University

基　　金：江西省宜春市社会科学界规划项目(2009)重点项目研究课题"增值税转型对宜春财政收入的影响及对策研究"的研究成果

摘　　要：生产型增值税到消费型增值税的转变已成为我国税制改革的必然趋势。在这种背景下,正确认识增值税转型改革的现实意义极为重要,尤其是可能给地方财政收入带来的一些波动。本文以宜春市为例,分析了增值税转型对宜春财政收入产生的影响,并提出了一些针对性的对策建议。It is an inevitable trend in China＇s tax reform that production - oriented VAT has been changed into consumption - type VAT. In this context, it is an extremely important practical significance that we correctly understand the reform of value - added tax,in particular,possibly to bring some fluctuation to local financial revenue. In this paper, for example, in Yichun city,it analysises the impact of financial revenue in value - added tax transformation, and brings forward some specific policy proposals.

关 键 词：增值税转型 消费型增值税 宜春 财政收入 

分 类 号：F812.7[经济管理—财政学]