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东北地区部分行业增值税转型的效应分析
Authors
尹利军
李成
杨斌
龙新民
Publication date
5 June 2005
Publisher
Abstract
东北部分行业增值税转型试点不会造成财政收入的较大波动;它对宏观经济的影响取决于获得抵扣资金的企业对抵扣资金的使用途径;转型对内资企业有利,尤其是对新设内资企业有利;本次转型对企业结构和投资决策有一定的影响,会导致企业行为一定扭曲;它还会促使企业进行避税。因此,在局部地区推行消费型增值税的正面作用并不明显,实行具有中国特色的收入型增值税将更有利于解决现行增值税的问题。国家自然科学基金资助项目;; 教育部“十五”规划项目
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Last time updated on 10/06/2020