增值税转型对石油化工类上市公司影响研究

发布时间：2018-01-29 20:11

本文关键词： 增值税转型石油化工行业上市公司生产型增值税消费型增值税　出处：《东北石油大学》2013年硕士论文　论文类型：学位论文

【摘要】：增值税是我国重要的流转税之一，在税收体制中占有重要地位。2009年1月，我国增值税实现了全国范围内的生产型增值税向消费型增值税的转变。选择有代表性的石油化工类上市公司相关数据分析增值税转型对上市公司税负、固定资产投资、财务绩效产生的影响进行实证分析，，进而总结现行增值税问题并提出改革建议显得尤为必要。论文以石油化工类上市公司为研究主体，以增值税转型为研究对象，在综合前人研究的基础上，通过规范研究与实证研究相结合的方法，从理论方面和实践检验两个角度分析了增值税转型对石油化工类上市公司所产生的影响，并提出增值税制度完善的建议。首先，介绍国内外研究现状及相关理论基础，确定文章的研究方向；其次，采用规范研究的方法，从理论上分析增值税转型对石油化工类上市公司税负、固定资产投资及财务绩效三个方面产生的影响，为文章实证分析部分研究假设的提出奠定基础；第三，在理论分析的基础上通过真实数据进行实践检验，论文选取2006年至2011年84家石油化工行业上市公司作为研究样本，选取增值税实际税负、实际整体税负、固定资产投资增长率、每股收益等指标作为变量，利用SPSS17.0统计软件从不同的方面进行描述性分析、配对T检验、相关性分析、多元回归分析，以得出增值税转型对石油化工类上市公司产生的影响。在论文的最后，结合理论分析及实证检验的结果，针对转型后增值税政策中所存在的问题，提出具体的改革建议。
[Abstract]:Value-added tax (VAT) is one of the most important turnover taxes in China, which occupies an important position in the tax system. January 2009. China's value-added tax has realized the nationwide transformation of production-based value-added tax to consumption-type value-added tax. Select representative petrochemical listed companies related to the data analysis of value-added tax transformation on the tax burden of listed companies. It is particularly necessary to analyze the impact of fixed assets investment and financial performance, and then summarize the current VAT problems and put forward some reform suggestions. This paper takes the listed companies of petrochemical industry as the main body and the VAT transformation as the research object. On the basis of synthesizing the previous studies, it combines the normative research with the empirical research. This paper analyzes the impact of VAT transformation on petrochemical listed companies from both theoretical and practical aspects, and puts forward some suggestions on how to improve the VAT system. Introduce the domestic and foreign research status and related theoretical basis, determine the research direction of the article; Secondly, the paper analyzes the impact of VAT transformation on the tax burden, fixed assets investment and financial performance of listed petrochemical companies. It lays a foundation for the hypothesis of empirical analysis. Thirdly, on the basis of theoretical analysis, the thesis selects 84 listed companies in petrochemical industry from 2006 to 2011 as the research samples, and selects the actual tax burden of value-added tax. The actual overall tax burden, fixed asset investment growth rate, earnings per share and other indicators as variables, using SPSS17.0 statistical software from different aspects of descriptive analysis, paired T test, correlation analysis. Multivariate regression analysis, in order to obtain the impact of value-added tax transformation on the petrochemical listed companies. At the end of the paper, combined with theoretical analysis and empirical test results. In view of the problems existing in the policy of VAT after transformation, the paper puts forward some concrete reform suggestions.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.722

【参考文献】