The paper studies the influence of the expansion of VAT on economic development in Shaanxi province.Based on the related data of economic growth in Shaanxi Province over the past years, a model is built by using the co-integration theory.It is concluded that the expansion of VAT has changed the structure of the tax system,keeping a long-term balanced relationship with Shaanxi economic development.It also offers suggestions that VAT reform will be accelerated by expanding VAT continually,simplifying the VAT rate bracket and raising the proportion of VAT taxation to the local taxation in Shaanxi Province,making contribution to the healthy development of economy in Shaanxi Province.%为探究增值税扩围对陕西省经济发展的影响效应,采用协整理论,依托历年陕西省经济增长的相关数据进行建模研究,分析得出增值税扩围改革改变其税制结构与陕西省经济发展之间存在着长期均衡发展关系,对陕西省经济发展具有一定的促进作用。结合现阶段增值税扩围在陕西省的发展现状提出相关政策建议,通过持续扩大增值税扩围范围、简化增值税税率档次及提高陕西省增值税地方税收比例等方式冲破现阶段发展瓶颈,为加快增值税扩围改革进程奠定基础,并为促进陕西省经济健康发展做出贡献。
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