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增值税转型对企业财务影响实证的研究.pdf 52页

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--------------------------Page1------------------------------I--------------------------Page2------------------------------AbstractPremierWenJiabaoProposed10measurestoexpanddomesticdemandinNovember2008,itisveryinspiring,willplayanimportantroleinpromotingtoeconomicdevelopment.Amongthem,thefullimplementationofvalue-addedtaxreforminallareasandinallindustriesisagoodopportunitytolightentheburdenofenterpriseandacceleratethetechnologicaltransformation.Northeast-basedvalue-addedtaxreformhasbeenenforcedforfouryears,hasyieldedsomeachievement.Basedonthenortheasternregionofthestudydataoflistedcompanies,enterprisesshouldbehowtocarryouttheirownchipsandrelatedinvestmentintheaccountingandtaxtreatment.Therearearticlesaboutcaseofeconomicormanagementoftheimpactofwealth-to-businessathomeandabroad,however,mostofthemistheoreticalanalysis.Thetestofcombinationoftaxpolicychangeontheenterprise'swealtheffectisveryrare.Domesticjournalsretrievalresultsshowthatempiricalresearchpapersonthissubjectisveryrare.Sodiscussiononthisissue,enrichthecasestudymethodofapplicationofspace,musthaveaground-breakingintheory.Domestictheoreticalandpracticalcirclesexpandin-depthdiscussionsonvalue-addedtaxtransformationoftheimpactonenterprises.Thisarticleutilizesthestudyoffinancialperformanceofnortheastlistedcompaniestoprovidesupportforthispolicy.Primarilythroughtheeffectivetaxrate,fixedassetturnover,ROEthreeindicatorstoconductastudy.Analysisofspecificvalue-addedtaxtransformationontheimpactofenterprisefinance,toprovidevalue-addedtaxreformproposalsinallregionsofcountry.Therefore,thistopichasacertainpracticalsignificance.Keywords:VAT,Theeffectivetaxrate,FixedassetturnoverII--------------------------Page3--------------------------------------------------------Page4------------------------------151--------------------------Page5------------------------------251--------------------------Page6------------------------------1.3SPSS12.01.4351--------------------------Page7------------------------------451---------------------

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