全面“营改增”后对地方财政经济形势的影响分析--以驻马店市为例

摘要

Replacing business tax with value-added tax is an important structural policy of tax reduction and also a significant measure of financial support. On May 1st, 2016, zhumadian “ Replacing business tax with value-added tax ” pilot fully implemented. The paper analyzes the effects of replacing business tax with value-added tax on local economic situation on the basis of the implementation of this policy in Zhumadian City and has proposed countermeasures.%“营改增”是一项重要的结构性减税政策，也是财政支持经济发展的重大举措。2016年5月1日驻马店市“营改增”试点全面推开，本文基于驻马店市的“营改增”工作开展情况，分析了“营改增”对地方财政经济的影响，并提出了相应的对策建议。