本文通过对2000～2002年数十个省、市增值税转型经济影响的统计研究,得出如下结论:增值税转型带来的部分地方政府财政局部危机将长期存在,中央财政应当适时设立短期财政周转专项基金提供有效资助;为配合增值税转型而实行的配套政策,事关地方政府鼓励投资的积极性,应慎重考虑。 Based on the statistical study of the economic effects of the VAT transformation in dozens of provinces and cities from 2000 to 2002, this paper draws the following conclusions: The partial financial crisis of some local governments brought about by the VAT transformation will exist for a long time, and the central finance should establish short-term fiscal The special fund for working capital should provide effective subsidy. The supporting policies implemented in line with the VAT reform should be carefully considered in the enthusiasm of local governments in encouraging investment.