论文部分内容阅读
我国自2009年1月1日起,在全国所有地区、所有行业推行增值税转型改革,由1994年税制改革实行的生产型增值税转向为消费型增值税。本文结合泸州市税收收入、固定资产投资、产业结构和就业人员状况等情况,分析增值税转型对泸州市经济的影响,指出增值税转型改革短期内会对税收收入的增长产生一定负面影响,并会造成一定的就业压力,但影响有限;对工业企业投资和新技术的研发和使用有一定促进作用;推动了泸州酒业发展壮大;对第二产业内部结构的调整效果较为明显。
Since January 1, 2009, China has implemented the reform of value-added tax reform in all industries in all regions of the country, shifting from the value-added tax on production to the consumer-type VAT on the basis of the tax reform in 1994. This article analyzes the impact of VAT transformation on the economy of Luzhou based on the tax revenue, fixed asset investment, industrial structure and employment status of Luzhou City. It points out that the VAT reform will have a negative impact on the growth of tax revenue in the short term Will cause a certain employment pressure, but the impact is limited; the investment and new technology research and development and use of industrial enterprises have a certain role in promoting; Luzhou wine industry to grow and develop; the adjustment of the internal structure of the secondary industry is more obvious.