CAJ | 학술논문

中国经济的快速发展使得增值税的转型势在必行。文章深入分析了新增值税的特点及其对衡阳市经济的影响，并在此基础上对衡阳市享受该优惠政策的8大试点行业进行了测算分析，从而得出：增值税的转型在短期内将不可避免地导致衡阳市财政收入的减少，但这对财政收入的稳定增长影响并不大；但从长期来看，转型对衡阳市财政收入的增长将产生积极的影响。因此，必须依据行业特点，采取积极的态度、稳妥的政策逐渐实现转型。
중국경제적쾌속발전사득증치세적전형세재필행。문장심입분석료신증치세적특점급기대형양시경제적영향，병재차기출상대형양시향수해우혜정책적8대시점행업진행료측산분석，종이득출：증치세적전형재단기내장불가피면지도치형양시재정수입적감소，단저대재정수입적은정증장영향병불대；단종장기래간，전형대형양시재정수입적증장장산생적겁적영향。인차，필수의거행업특점，채취적겁적태도、은타적정책축점실현전형。
With the development of eeonmic, China must put value - added tax transformation into practice. This paper analyzed the feature of new value- added tax and its ecnomic effect,and the eight industrys suitable for the perferential benefit. From that anaylsis ,we can know that value - added tax transformation will inevitably reduce Hengyang city＇ s financial revenue in short term, but the decrease have little effect on the stable increase of financial revenue. Then, in long term, the transformation will lead to a positive effect. So Hengyang city must rest on the industry＇s characteristics and take positive attidude and firm policy to transfer value- added lax.