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我国营业税改征增值税(以下简称“营改增”)自2012年7月日在上海“1+6”行业试点后,201年8月1日又扩大至“1+7”行业并在全国推行。试点反馈的结果显示,“营改增”初期主要表现为地方政府财政收入减少以及生产者经营行为与领域的转变。地方政府对于“营改增”的态度也由最初的积极踊跃转变为审慎推进。“营改增所带来的经济影响已经触及财政管理的制度层面。对于地方政府而
China’s business tax reform levy value-added tax (hereinafter referred to as ”business reform by increasing “) since July 1, 2012 in Shanghai ”1 +6 “ industry pilot, August 1, 2011 and expanded to ”1 +7 “Industry and in the country. The results of the pilot feedback show that the initial performance of the ”tax reform“ mainly shows the decrease of local government revenue and the change of producer behavior and fields. Local governments also shifted their attitude towards ”business reform" from prudent to proactive. The economic impact brought about by the reform of the camp has touched the institutional level of fiscal management .For the local government