东北增值税转型试点的经济效应和相关问题分析（Analysis of economic effects and related problems of northeast value-added tax transformation pilot）.docVIP

东北增值税转型试点的经济效应和相关问题分析（Analysis of economic effects and related problems of northeast value-added tax transformation pilot） The economic effect of the reform of VAT transformation and analysis of related problems of medium and small size: 2887 words: Abstract: since 2004, Chinas implementation of the incremental deduction VAT Policy in Northeast China as a pilot, pilot of the northeast by analyzing the transformation of value-added tax, economic effect and should pay attention to the related issues. The revitalization of the policy of economic growth and the role of the northeast industry, related problems and gives suggestions. Key words: Northeast value-added tax; transformation; economic effect VAT can be divided into three types: production type value-added tax, income type value-added tax and consumption type value-added tax. Most countries in the world use consumer value-added tax. China has been using the production type VAT, and the insufficient supply and control, investment in fixed assets in 1993 prices rose too high, the phenomenon of economic overheating is suitable, but since 1996 in the economic environment as well as the drawbacks of the productive value-added tax to Chinas value-added tax to consumption type transformation has become an inevitable trend. The transformation of value-added tax in the process of the final policy measures can be summarized as follows: one is to apply the Northeast in the equipment manufacturing industry, petrochemical industry, metallurgy industry, shipbuilding, automobile manufacturing, agricultural product processing industry production based value-added tax general taxpayer; two is above industry annual sales to reach 50% of total sales of three; is July 1, 2004 after the purchase of machinery and equipment contained in the value-added tax deductible; four is to implement an incremental deduction, namely new fixed assets input tax deduction from the new years tax revenue, more than a year to continue to deduct part. W