| 产业关联度视角下上海港航运业增值税改革研究 |
| |
| 引用本文： | 刘文栋,沈嘉琪.产业关联度视角下上海港航运业增值税改革研究[J].港口科技,2012(11):28-32. |
| |
| 作者姓名： | 刘文栋 沈嘉琪 |
| |
| 作者单位： | 上海社会科学院,上海,200082 |
| |
| 摘 要： | 在国务院扩大交通运输业营业税改征增值税试点范围之际,对上海港航运业增值税改革进行探讨。分析港航业产业与配套产业关联度,阐述上海港航运业增值税改革的效应。在此基础上提出相关政策建议。
|
| 关 键 词： | 港口 国际航运中心 产业关联度 营业税 增值税 改革 |
Research on Value Added Tax Reform of Shanghai Port and Shipping Industry under Perspective of Industrial Relevance |
| |
| LIU Wendong,SHEN Jiaqi.Research on Value Added Tax Reform of Shanghai Port and Shipping Industry under Perspective of Industrial Relevance[J].Science & Technology of Ports,2012(11):28-32. |
| |
| Authors: | LIU Wendong SHEN Jiaqi |
| |
| Institution: | (ShanghaiAcademy of Social Science,Shanghai 200082,China) |
| |
| Abstract: | A discussion is taken on the value added tax reform of Shanghai port and shipping industry during the time the experimental unit is enlarged for value added tax instead of business tax by State Council. The correlative degree of port and shipping industry and necessary accessory industry is analyzed. The effect of value added tax reform of Shanghai port and shipping industry is stated. On the base of it relative suggestions for policy are put forward. |
| |
| Keywords: | port International Shipping Center industrial relevance business taxvalue added tax reform |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
