增值税转型对采掘业影响实证研究.pdfVIP

Abstract In 2008，the new revision of The Provisional Regulation of the People’S Republic of China on Value—added tax says，since January 2009，the input tax of fixed assets call be deducted when the fixed assets are purchased．The value-added taxation transition benefits for taxable Industries，but at the Sallle time,it has different impact on different companies．Currently,the study on the impact of value-added taxation transition to all industry is still lacking．Because extractive industry are most affected by the policy which VAT rate increased from 1 3％to 1 7％，SO this paperchoose extractive industry as research subjects． This paper unifies through the normative study and the empirical study in the synthetic foundation which the predecessor studies，and then explores the effects about the transformation of VAT influence on the extractive industry．This Paper tests the theoretical analysis empirically through selecting samples，collecting data and using the statistical software．From the results we can know that’the company performance has been improved generally,but in fact is slightly slowed down firstly and then turned upward when look at it year by year，which should generated by the indirect impact of the transition．In addition,the results of the regression analysis tell US that，the impact on the company performance has greatly signify after the VAT transition,and the influence degree is the largest in all the variables selected． Then study from the two aspects of turnover tax burden and profit，the impact of VAT transition on extractive companies is researched through the empirical analysis in this paper．Also，the impacts are compared between logistics and taxable Industries．It is proved that the VAT transition has a positive effect on profit of extractive companies． Finally,according to VAT transition on extractive industry,some suggestion has been proposed． KEYWORDS：Value—added taxation transformation；Empiric study；Coal companies； Extractive Listed Industry 第1章 引言 1．1