增值税作为国家和地方的主体税种之一,我国不同地区产业结构差异大,增值税缩小税基的扩抵政策对不同地区产生的政策效应不同。文章以武汉的产业新城之一阳逻为研究对象,探讨增值税转型对地方经济政策效应,由此提出政策性建议。 As one of the main types of taxes at the state and local levels, the value-added tax has great differences in industrial structure in different regions. The policy of expanding the tax base of value added tax has different policy effects on different regions. This article takes Yangluo, one of the new industrial parks in Wuhan, as the research object, and explores the effect of VAT transformation on local economic policies, and puts forward policy recommendations accordingly.