| The paper was focus on the Value-Added Tax (VAT) reform, researching on the financial income and expense, and the influence of the VAT reform on the relative fields. Then we got the conclusion, the transition of the production Value-Added Tax to consumption Valued-Added Tax in the relative industries in the northeast of China, being a new institution equilibrium, had the effect of Pareto improvement in the long run.There are six parts in this paper. The first part is introduction. The policy of extending the deduction range of VAT in the northeast of China had been put forward by Ministry of Finance People's Republic of China and China's State Administration of Tax in Sep. 16, 2004. The implementing of some policies was an indication of the beginning to promote the development of traditional industry in the northeast of China by the revenue policy. The content of the policy is to transform the production VAT to consumption VAT in some industries in the northeast of China. As the VAT reform was carried out for two years, what is the effect of the reform? How it influenced financial situation? Whether it had a positive influence on the relative industries? Whether it should be implemented all over the nation? All of these are remarkable and should be studied in the VAT reform.The second part is reference review. We mainly made a general summery on previous research from three aspects, taxation optimizing theory, the origination and development of VAT, the former studies on the effect of the VAT reform. Then we got to know that there are three shortages in the... |
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