Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

The Research on Economic Effect and Countrywide Expansion Implement of VAT Transformation

Author ZhouRongQing
Tutor BaoLingGuang
School Suzhou University
Course Finance
Keywords Productive VAT Consumptive VAT Transformation Economic effect Northeast experiments Expansion implement
CLC F812.42
Type Master's thesis
Year 2006
Downloads 1064
Quotes 5
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The transformation of Added Value Tax brings important influence of public finance income、business enterprise、investment、the economy development etc。If want to expand the added value tax reform in the whole country,how will it affect public finance income、business enterprise、investment、the economy development exactly, and how much will the actual influence of northeast“consume type”Added Value Tax experimental reformation this time on these factors differ exactly from the theoretically influence? In order to create the condition of expanding the added value tax reform in the whole country, how to summarize the experience of the northeast tax reform, is that my text purpose research actively and continuously。This text have a foothold in“not complete”transformation mode firstly, and the test make use of existing data that it control, combines empirical research method with qualitative research method together,to study the influence of this kind of transformation mode on central、the local place public finance income、business enterprise、investment、economy increases etc。And combine the actual influence that the Northeast experimental reform exert, from the angle that the theory and fulfillment combined together, investigate the further expansion step of added value tax transformation in our country and a series of related policy measure。This text think that we should speed up the step of the northeast experimental reformation, practice the whole sum deduction in the whole profession of the VAT。On the foundation of summarizing the northeast experimental tax reformation, according to“not complete”transformation mode ,we must expand and implement in the whole country as soon as possible。At last ,When the expansion of VAT transformation mature , we should transfer to the target mode of thoroughly " complete type" consumption tax。

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