增值稅轉(zhuǎn)型條件下對地方征管制度改革探索——東北試點對浦東的啟示.pdf

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3、二一二7一主完戡日期一潮郇午4月卻日AbstractIn1994Chinaintroducedproductivetypevalue—addedtax，whichmatchedwiththemacroeconomicenvironmentandpublicfinancialsituationWiththeeconomicstructureofourcountryheinginstrategicaladjustmentperiod，new

4、technical，newequipmentadoptionSoitiswellrecognizedthattypeofvalue—addedtaxshouldbetransformedtoconsumptionThispaperstudieshowdifferenttypeofvalue—addedtaxinfluencetheeconomics，Itisfoundthatconsumptiontypevalueaddedtaxiss

5、uperiortotheproductivetypevalue—addedtaxItisconsumptiontypevalue—addedtaxthatistheidealchoiceofourcountryThisthesisanalyzestheflewtendencyandissuesemerginginthePilotprojectofVATtransformation，andgivessomevaluablesuggesti

6、onssuchasimprovingVATadministrationSinceJuly1。2004inthenortheast(Liaoning，Jilin，lleilongjiang，Dalian)oftheimplementationofvalue—addedindustryrestructuringpoliciesPilot，thevalue—addedtaxpoliciesonrestructuringoldindustria

7、lbasesinnortheastChina’sroleintherevitalizationefforthascontributedtoanincreaseinequipmentinvestment，upgradingtheequipmentrolepromoteenterprisetechnologicalprogressanddevelopmentofavirtuouscircleofgrosthanddevelopmentinv

8、estmentinitiallyrevealedTaxasthemajorsourceofstaterevenues，value—addedtransformationofthecentralandlocalfiscalrevenuespiloteffectshaveacertaingraspcanbeseenasareliablebasisoffurtherpromotethereformVATtransformationatthes

9、ametimeimprovethevalue—addedtax，hasalsobroughttothetaxationsystemimprovementneeds“VATis1ikeachain，frommanyareasconnectedOneknotproblemsthatwillaffectthequalityoftheentirechain”VATinthepilotinthenortheastregiontoacertaine

10、xtentimprovethevalue—addedtaxcollectionsystemhasaccumulatedexperience，“Stonesfromothermountainscanbemadeintojade”WiththePudongnewroundofcomprehensivesupportingreformsadvanceVATmillbeinthesameimpactofthecurrenttaxcollecti

11、onandmanagementsystemThispaperisbasedonexperiencefromexperimentinnortheastprovinces，usingtheknowledgeofpublicadministrationtheoriestaxationtheories，organizationalbehaviorstudies，informationeconomicsandetcThroughserialana