“营改增”对蚌埠市服务业发展效应探析  

On the Influence of Replacing Business Tax with Value-Added Tax(VAT) to Bengbu City Service Industry

作　　者：华立庚[1] 崔志坤[1] 张童莲 

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 [2]安徽财经大学金融学院,安徽蚌埠233000

出　　处：《岳阳职业技术学院学报》2014年第5期116-118,共3页Journal of Yueyang Vocational and Technical College

基　　金：安徽财经大学大学生创新创业训练计划国家级重点资助项目(201310378008)

摘　　要：营业税改为增值税作为政府结构性减税的重要内容,将会对地方服务业发展起到明显的减税效应,可以缓解城市人口的就业压力。同时,也会间接的推动地区城市化进程的发展,从而为培育服务业需求创造条件。因此,要进一步加快"营改增"政策的扩围,完善增值税的抵扣链条,创新抵扣方式,从而释放更多的改革红利,促进服务业发展。As an important part of the government＇s structural tax cuts, reforming business tax to VAT will play a significant tax effects on the development of local services , it can ease the employment pressure in the urban area, and it would also indirectly promote the development of urbanization in the region, so as to create conditions for fostering service needs. Therefore, we should further accelerate the policy of expanding circumference, perfect VAT deduction chain, innovate deductible way, release more bonus reform, and promote the development of service industry.

关 键 词：营改增 减税 服务业 就业 

分 类 号：F810.422[经济管理—财政学]