税制改革对我国煤炭上市公司绩效影响的研究

发布时间：2018-06-05 08:05

本文选题：税制改革 + 煤炭上市公司　；参考：《燕山大学》2013年硕士论文

【摘要】：本文研究的主要目的是对近年来主要税收制度的改革变化给煤炭上市公司绩效所带来的影响进行分析研究，并且针对其影响的效果及实证结果对煤炭上市公司在税制改革的大环境下有效改善公司绩效提出建议。本文采用规范研究与实证研究相结合的方法进行研究。以2007年至2011年煤炭上市公司为研究样本，运用Eviews6.0统计软件进行税制改革对我国煤炭上市公司绩效影响的实证分析。首先，在对税制改革及煤炭上市公司绩效的国内外研究现状进行分析的基础上，阐述了税制改革和公司绩效的相关理论，并对税制改革影响公司绩效的作用机理进行了探讨。其次，对煤炭上市公司税收制度及公司绩效的总体情况进行了分析，分别从我国煤炭行业的总体情况、我国煤炭行业的税收制度以及我国煤炭行业上市公司绩效现状这三个方面对我国煤炭行业税收制度及绩效的现状进行了阐述。再次，进行了税制改革对煤炭上市公司绩效影响的理论及实证分析。本文以煤炭上市公司绩效作为解释变量，构建面板数据混合模型，并利用Eviews6.0软件对模型进行多元线性回归分析，最终得到四个通过实证检验的显著性变量：增值税实际税率、每股经营活动现金流量、资产负债率及总资产。最后，，根据影响作用的分析及实证分析结果提出税制改革下改善公司绩效的建议：在企业采购和销售时对增值税进行税收筹划、合理利用增值税税收优惠政策、在企业设立时进行所得税税收筹划、合理利用所得税税收优惠政策、对资源税及煤炭企业维简费和安全费用正确处理。
[Abstract]:The main purpose of this study is to analyze the impact of the reform of the major tax system on the performance of coal listed companies in recent years. The paper also puts forward some suggestions for the coal listed companies to improve their performance effectively under the tax reform environment in view of the effect of the impact and the empirical results. This paper adopts the method of combining normative research with empirical research. Taking coal listed companies from 2007 to 2011 as the research sample, this paper makes an empirical analysis of the impact of tax reform on the performance of coal listed companies in China by using Eviews6.0 statistical software. First of all, based on the analysis of the domestic and foreign research status of tax system reform and the performance of coal listed companies, this paper expounds the relevant theories of tax reform and corporate performance, and probes into the mechanism of the effect of tax reform on corporate performance. Secondly, the general situation of the tax system and corporate performance of coal listed companies is analyzed, respectively from the overall situation of coal industry in China. The tax system of China's coal industry and the current performance of listed companies in China's coal industry are discussed in this paper. Thirdly, the theoretical and empirical analysis of the impact of tax reform on the performance of coal listed companies is carried out. In this paper, we take the performance of coal listed companies as explanatory variables, construct a mixed panel data model, and use Eviews6.0 software to carry out multiple linear regression analysis of the model, and finally get four significant variables that pass the empirical test: the effective tax rate of value-added tax. Operating activity per share cash flow, asset-liability ratio and total assets. Finally, according to the analysis of the impact and empirical analysis, the paper puts forward some suggestions to improve the performance of the company under the tax system reform: to plan the value added tax (VAT) in the process of purchasing and selling, and to make use of the preferential tax policy of the VAT reasonably. When the enterprise is set up, we should plan the income tax, make use of the preferential policy of income tax, and correctly deal with the resource tax and the maintenance and security expenses of the coal enterprise.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.21

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