“营改增”对陕西经济发展的影响  

The Impact of the Transfer from Sales Tax to VAT on the Economic Development of Shaanxi Province

作　　者：王超[1] 张全胜[1] 

机构地区：[1]陕西省行政学院,西安710068

出　　处：《陕西行政学院学报》2014年第3期101-104,共4页Journal of Shaanxi Academy of Governance

基　　金：2013年度陕西省行政学院科研资助项目(YKT002)

摘　　要：将某些行业征收的营业税改为增值税(简称"营改增"),是当前我国宏观调控的主战场,也是推动经济结构调整的关键点,更是深化财税体制改革的重头戏,昭示着新一轮财税改革已拉开了序幕。这项改革正处于试点和扩围阶段,其稳步推进和有效实施必将对原有的税制结构、分税体制以及中央和地方的经济产生深远影响。改革中,应对经济欠发达地区给予适当补助,协调好中央和地方利益分配,及早确立、调整与完善分税制思路,重构地税体系,加强国税的征管力度。The reform program to replace the economic sectors that used to be subject to sales taxes with those subject to VAT is the main battlefield of current c regulation and control. It is also the key to economic restructuring and the focal point of the in-depth reform to the fiscal system, which foreshadows the opening of a new round of fiscal reforms. As the reform is still experi- mental and at the phase of enlargement, its steadfast promotion and effective enforcement will have great impact on.the tax structure, tax distribution system as well as on central and local economies. Therefore, we should render financial assistance to undeveloped areas, and coordinate the benefit distribution between the central and local government. At the same time, the tax-sharing system should be estab- lished and completed in advance, local tax system need to be rebuilt, and management of tax levy should be strengthened.

关 键 词：营改增 陕西 经济发展 影响 

分 类 号：F810.42[经济管理—财政学]