营业税改为增值税对蚌埠经济发展的影响探究  

Analysis of the Influence of Value-added Tax Business Tax to the Economic Development of Bengbu

作　　者：华立庚[1] 崔志坤[1] 

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233000

出　　处：《岳阳职业技术学院学报》2013年第5期122-124,共3页Journal of Yueyang Vocational and Technical College

基　　金：安徽财经大学2013年大学生科研创新基金重点资助项目(XSKY1308ZD)

摘　　要：营业税改为增值税作为政府实施结构性减税的重要措施,将会对地方经济及企业生产和居民消费水平产生重要影响。该文从地方财政收入、经济发展、企业产业结构升级以及物价水平等方面研究得出:"营改增"在一定程度上会减少地方财政收入,加大地方经济增长压力,同时一定程度上也会降低企业的税收负担和提高居民消费水平。因此,应该全面认识"营改增"给试点地区发展所带来的综合影响,从而为今后"营改增"全面改革提供相应的经验和启示。＂Camp to important measures to enhance the government＂ as the structural tax cuts,will do an important impact on the local economy and enterprise production and the consumption level of residents.From the aspects of local fiscal revenue,economic development,upgrading of the industrial structure and the price level of the enterprise can be seen： ＂camp to add＂ will reduce the local finance income to a certain extent,to increase local economic growth pressure,but also to some extent will reduce the corporate tax burden and improve the level of consumption.Therefore,we should have a full understanding of ＂camp to add＂ comprehensive influences brought by the pilot area development,so as to provide the experience and Enlightenment of the corresponding to ＂camp to add＂ comprehensive reform.

关 键 词：“营改增” 结构性减税 居民消费 

分 类 号：F812.42[经济管理—财政学] F127