岳阳职业技术学院学报
嶽暘職業技術學院學報
악양직업기술학원학보
Yueyang Vocational Technical College
2013年
5期
122~124
,共null页
“营改增” 结构性减税 居民消费
“營改增” 結構性減稅 居民消費
“영개증” 결구성감세 거민소비
camp to add; the structural tax cuts; residents consumption
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。
營業稅改為增值稅作為政府實施結構性減稅的重要措施,將會對地方經濟及企業生產和居民消費水平產生重要影響。該文從地方財政收入、經濟髮展、企業產業結構升級以及物價水平等方麵研究得齣：＂營改增＂在一定程度上會減少地方財政收入,加大地方經濟增長壓力,同時一定程度上也會降低企業的稅收負擔和提高居民消費水平。因此,應該全麵認識＂營改增＂給試點地區髮展所帶來的綜閤影響,從而為今後＂營改增＂全麵改革提供相應的經驗和啟示。
영업세개위증치세작위정부실시결구성감세적중요조시,장회대지방경제급기업생산화거민소비수평산생중요영향。해문종지방재정수입、경제발전、기업산업결구승급이급물개수평등방면연구득출：＂영개증＂재일정정도상회감소지방재정수입,가대지방경제증장압력,동시일정정도상야회강저기업적세수부담화제고거민소비수평。인차,응해전면인식＂영개증＂급시점지구발전소대래적종합영향,종이위금후＂영개증＂전면개혁제공상응적경험화계시。
＂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.
