增值税转型对浙江各应税行业影响的实证分析毕业论文.docVIP

毕业论文 （20_ _届） 增值税转型对浙江各应税行业影响的实证分析 摘 要 增值税一直以来都是我国的一项大税，是我国的主体税种之一，它不仅影响着政府财政的收入，同时也影响着企业税收的负担。本文在综合以前学者研究的基础上，通过理论研究和实证研究相结合的方法，首先介绍增值税转型背景，然后从理论上分析增值税转型对各应税行业的影响，再通过《浙江省统计年鉴》搜集各应税行业的数据资料，结合浙江省62家上市公司的样本数据，借助统计分析模型对增值税转型前后企业税负的影响以及固定资产投资变化做研究分析，研究结果表明：增值税转型前后，节税效应并没有在浙江省各应税行业中显现，像制造业——机器、设备、仪表，制造业——石油、化学、塑胶、塑料，零售批发等行业的增值税出现不降反升，这很大程度上是受到增值税转型时间短，以及抵扣限制的影响；另外，增值税转型对于资本有机构成不同的企业在固定资产投资上也有不同的影响，资本有机构成高的企业，转型更有利于这类企业的发展投资，而资本有机构成低的企业则没有受到增值税转型所带来的益处。最后，文章结合研究结果提出存在的问题，并为企业以后更好的发展提供意见和建议。 关键词：增值税转型；增值税税负；资本有机构成；固定资产投资Abstract Value-added tax has always been the major tax in our country. It not only affects the income of government finances, but also affects the corporate tax burden. Based on the comprehensive study of previous scholars, the research is on the basis of theoretical and empirical methods which first introduced the background of value-added tax, and then from the theory of value-added tax on all taxable enterprise of the industry Then, it collects data on all taxable industry, referring to Zhejiang Province Statistical Yearbook .Combining 62 listed companies sample data in Zhejiang Province, the research uses statistical analysis model to analysis the impact on enterprises and the fixed asset investment. The research results show that : before and after VAT, tax saving effect did not appear in the taxable sector in Zhejiang Province, such as manufacturing-machinery, equipment instruments, manufacturing - petroleum, chemical, plastic, plastic, value-added industries like retail and wholesale Tax appears not fall, mostly because the development of value-added tax is short, and the impact of the deductible is limited; In addition, transformation of value-added tax also have different effects on the enterprises of different organic composition of capital investment in fixed assets. The companies with high organic composition of capital are more conducive to the development of investment, and enterprises with low organic composition of capital cant benefit f