| 论我国通货紧缩条件下的增值税转型 |
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| 引用本文： | 谢丹.论我国通货紧缩条件下的增值税转型[J].重庆工商大学学报(社会科学版),2004,21(1):42-45. |
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| 作者姓名： | 谢丹 |
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| 作者单位： | 重庆工商大学,财政金融学院,重庆,400067 |
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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.
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| 关 键 词： | 增值税 转型 通货紧缩 财政收入 |
| 文章编号： | 1672-0598(2004)01-0042-04 |
| 修稿时间： | 2003年10月8日 |
Discussion on value-added tax transformation under deflation condition |
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| XIE Dan.Discussion on value-added tax transformation under deflation condition[J].Journal of Chongqing Technology and Business University Social Science Edition,2004,21(1):42-45. |
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| Authors: | 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 currently. Thus, the transformation of value-added tax is necessary to implement fiscal policy but probably reduces fiscal income. This paper suggests the relative contemporary policy to realize the transformation of value-added tax. |
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| Keywords: | value-added tax transformation deflation fiscal income |
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