文档介绍：对外经济贸易大学
硕士学位论文
东北增值税试点改革的现状及政策意义
姓名:李卓艳
申请学位级别:硕士
专业:金融
指导教师:门明
20050401
东北增值税试点改革的现状及政策意义

李卓艳
年月
摘要

酝酿已久的增值税转型改革于年底终于在东北正式启动这样的改革盛事吸引着东
北企业与业界人士的目光笔者认为要正确认识东北增值税试点改革应当尤其着眼于其对
我国经济与税收改革的全局性意义本文分为五个部分第一部分首先阐述了笔者对于增值税
改革的背景与内容的看法第二部分介绍了东北税改的进程与现状并从政策解析的角度分析
了此次改革的特点与制定缘由第三四五部分是本文的重点篇章笔者通过对东北税改
的前因后果实施过程进行了详细分析之后分别提出了自己对于此次改革的局限性与政策意
义的看法总之本文认为此次东北税改基本上是成功的它为振兴东北注入了强心剂有
利于我国产业链条的升华对于增值税改革在全国的推行具有理论和现实的借鉴意义然而
东北税改仍然具有很大的局限性我们应该完善税改政策想方设法摊平税改成本力求在全<br稳推行增值税改革

关键字增值税转型东北税改生产型增值税
消费型增值税
Actuality and significance of North-east area value-added tax reform

Zhuoyan li
Mar. 2005
Abstract
The reform about the transformation of Value Added Tax’s ( VAT) model has been taken into
practice at the end of 2004 ultimately in North-east ,after a long time for preparation ,which attracted the
sights of corporations in North-east and people occupied in this field. The author says it is better to
focus on the reform’s affect on North-east and the whole country, for realizing the reform just right. This
paper can be divided into five parts. First of all, it expresses the author’s idea towards the background
and contents of VAT’s reform. Then ,it tells the accessing and the condition of execution up to now, as
well as the feature and reasons of this reform. And the following three parts play great role in this
paper ,which contain the author’s opinion towards the reform’s ing and it’s affect on policies.
In short ,the author considers this reformation a ess. The author believes, on the one hand ,it
accelerates the development of North-east and be good to the estate’s evaporation of China., on the other
hand, it stands as an example of the processing of the VAT’s reform in the whole country. All the
same ,we have to acknowledge the ing of this reform, which resulting in that we should get
rid of the barriers against the VAT’s reform in china by perfecting the policy and tackling