“营改增”对交通运输企业税负影响实证研究工商管理专业论文.docxVIP

万方数据 万方数据 Abstract To further solve the issues of double taxation on goods and services tax system, the State Council has decided to effect from January 1st, 2012，the pilot transportation in Shanghai and parts of the modern service industry to carry out the business tax levy value-added tax (hereinafter referred to as BT to VAT ). The policy will improve the tax system and support the development of modern service industry. The goal of this tax reform is to optimize the tax structure and mitigate the related tax burden and promote the economic development pattern and adjustment of economic structure by adopting the policy of structural tax reduction. However, whether the implementation of the BT to VAT will have an influence on the tax burden and performance of transportation enterprises and how they adapt to it or adjust themselves have been a hot topic recently. Therefore, this thesis takes the listed companies in transportation industry as sample to study the impact of the BT to VAT on transportation industry from the aspects of tax burden and performance on the basis of relevant literatures, researches on the business tax levy value-added tax, related concepts and tax theory. In the empirical study, this thesis collects the data of 32 A-share listed companies in transportation industry in 2011 and then analyses the variation of their tax burden and performance. Simultaneously, this thesis selects 13 listed companies in pilot transportation in Shanghai for regression analysis of their financial data. The aim of this empirical study is to study the impact of the “BT to VAT” on tax burden and the performance of the transportation enterprises. It is found that there is a negative correlation between the “BT to VAT” and tax burden because the tax burden is mitigated by the “BT to VAT”, while there is no significance correlation between the “BT to VAT” enterprise performances. Finally, according to the results, this thesis puts forward some corresponding measures and