增值税转型对衡阳市财政收入的影响与对策研究

中国经济的快速发展使得增值税的转型势在必行。文章深入分析了新增值税的特点及其对衡阳市经济的影响，并在此基础上对衡阳市享受该优惠政策的8大试点行业进行了测算分析，从而得出：增值税的转型在短期内将不可避免地导致衡阳市财政收入的减少，但这对财政收入的稳定增长影响并不大；但从长期来看，转型对衡阳市财政收入的增长将产生积极的影响。因此，必须依据行业特点，采取积极的态度、稳妥的政策逐渐实现转型。

The Impact of Value-added Tax Transformation on Finacial Revenue of Hengyang City and Its Countermeasures

With the development of eeonmic, China must put value - added tax transformation into practice. This paper analyzed the feature of new value- added tax and its ecnomic effect,and the eight industrys suitable for the perferential benefit. From that anaylsis ,we can know that value - added tax transformation will inevitably reduce Hengyang city＇ s financial revenue in short term, but the decrease have little effect on the stable increase of financial revenue. Then, in long term, the transformation will lead to a positive effect. So Hengyang city must rest on the industry＇s characteristics and take positive attidude and firm policy to transfer value- added lax.