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| 摘要: |
| 目前我国实行的生产型增值税,存在着对投资和消费需求及出口增长的制约,这与为治理通货紧缩而采取的积极财政政策相矛盾,也与世界上大多数国家实行消费型增值税相背离.因此增值税转型是通货紧缩条件下实施积极财政政策的必然选择,但在短期内增值税的转型会造成财政收入的减少,可能对积极财政政策产生弱化作用.本文提出了相应的过渡期策略以解决这一难题,从而实现增值税的顺利转型. |
| 关键词: 增值税 转型 通货紧缩 财政收入 |
| DOI： |
| 分类号:F812.42 |
| 基金项目: |
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| Discussion on value-added tax transformation under deflation condition |
|
谢丹' target='_blank'>XIE Dan
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| Abstract: |
| Production on value-added tax, which is carried out in China, has restriction on investment, consumption and export, is a contradiction with active fiscal policies and goes away from consumption value-added taxes which are carried out by most countries cu |
| Key words: value-added tax,transformation,deflation,fiscal income, |
