“营改增”对交通运输业上市公司绩效影响的实证分析工商管理专业论文.docxVIP

Abstra Abstract 万方数据 万方数据 The policy to replace business tax with VAT (value-added tax) has been implemented nationwide throughout the Chinese transportation companies since Aug 1st, 2013. The study on the impact of “business tax to VAT” on cooperate performance has great significance. The purpose of the study is to build a mathematical model of tax restructuring and the performance of listed companies of transportation industry, to reveal the impact of “business tax to VAT” on cooperate performance and present feasible suggestions. The main content of the study includes the background and content of the tax restructuring policy, the circumstances of pilot project, the concept of cooperate performance and some feasible indicators to value it, then put forward theoretical and empirical analysis, come to a conclusion and present some focused strategy to solve the problems and enhance the performance of transportation companies. First raise a hypothesis that tax restructuring has a negative impact on the cooperate performance of the listed companies of transportation industry, then choose some comparable listed companies as samples, set up “business tax to VAT” as independent variables and performance indicators as dependent variable, build the mathematical model and use descriptive statistics and the method of comparative analysis to compare the performance before and after “business tax to VAT”. Then use correlation analysis and linear regression to prove whether “business tax to VAT” has an impact on cooperate performance or not and the degree of the impact, prove the research hypothesis and come to a conclusion. On the basis of the above study, put forward some feasible suggestions to help transportation companies enhance their cooperate performance. The result of the study shows that “business tax to VAT” has a significant and relatively negative impact on the performance of transportation companies, they should take effective measures to deal with it. Key words: