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一直以来,有关增值税转型在全国范围内推广的讨论主要集中在财政承受能力上。所以,中央在增值税转型过程中采取了“小步慢行”的做法,并通过“按季预缴、增量抵扣”等多种手段,首先在东北重工业基地进行了尝试性探索,2007年7月1日开始,试点范围进一步扩大到中部地区。但这种逐步推广的做法在缓解财政压力的同时,却会产生政策优势边缘化问题,尤其对西部地区影响严重,使落后地区不但在经济上与其他区域相比逐步走向两极分化,更在政策支持地区经济发展上形成两极分化。
All along, the discussion on the promotion of VAT transformation nationwide has focused on the financial affordability. Therefore, the central government adopted the “small step by step” approach in the process of value-added tax reform and first tried it on the Northeast Heavy Industry Base through various means such as “quarterly payment in advance and incremental deduction” Sex exploration, July 1, 2007 began, the pilot area to further expand to the central region. However, this gradual promotion will alleviate the financial pressure at the same time, it will have the marginalization of policy advantages, especially in the western region, which will make backward regions not only economically more polarized than other regions, but also in the policy Support the formation of polarization in regional economic development.