【摘要】 增值税由生产型转换为消费型后,企业的增值税、企业所得税以及城市维护建设税税收负担将随之发生变化。增值税转型会引起的政府财政收入的减少。这种财政减收在中央与地方财政之间分配。增值税转型促进基础产业和资本密集型企业的发展,符合我国产业政策的发展方向;能够刺激投资需求;而且有利于公平税负,实现内外资两套税法的统一;还将增强我国出口产品的国际竞争能力,对外贸出口具有重要意义。更多还原

【Abstract】 After the reform of VAT, the burden of the VAT, incorporate income tax, urban maintenance and construction tax in enterprises will change consequently. The the reform of VAT reduces the financial revenue of the government, and this reducing of the financial revenue distributes between the central and the local government. The the reform of VAT accelerates the development of the basic industry and capital intensive industry, which accords with the policy of the industry development, activates the investment and unifies the incorporate income tax laws of domestic and foreign capital. The reform of VAT also reinforces the competitive forces of the exports and has good effects on the foreign trade.更多还原