营业税改增值税对交通运输业上市公司绩效影响的研究

发布时间：2018-05-25 00:38

本文选题：营业税改增值税 + 交通运输业　；参考：《青岛理工大学》2014年硕士论文

【摘要】：在税收制度改革的背景下，国家制定了营业税改增值税政策，这一政策的试行能否提高试点地区交通运输业上市公司的公司绩效，是个值得研究的问题。本文主要以公司这一微观的角度为出发点，研究讨论交通运输业在营改增后，上市公司绩效所受到的影响。本文的研究内容共分为四部分，第一部分详细介绍了营改增政策和公司绩效的相关概念和理论基础，阐述了公司绩效的评价内容与方法；第二部分对交通运输业试行营改增政策后的税制、会计处理、会计计量等方面的变化进行了分析，，并从理论上分析了营改增对公司绩效各方面可能产生的影响，基于理论分析，本文提出了七个假设；第三部分是实证研究部分，实证研究中，首先选取了2013年和2014年，试点营改增的上海、北京等九省市的26家交通运输业上市公司作为研究样本，设计TC（实际税负变化的虚拟变量）、BVA（当期新增固定资产总额×增值税率/期末资产总额）、BVI（当期主营业务收入×增值税率/期末营业收入总额）和BVC（当期主营业务成本×增值税率/期末营业成本总额）代表营改增政策，选取净资产收益率代表公司绩效，并选取公司规模、每股经营活动现金流量和国家经济发展影响等一系列因素作为控制变量，建立模型进行回归分析，以得出营改增政策与交通运输业公司绩效之间的关系；其次选取26家公司在2010年、2011年、2013年和2014年的数据作为样本，针对公司绩效的变化进行了描述性统计分析；最终的实证研究结果表明：营改增政策与交通运输业公司绩效存在明显的正向关系，即营改增政策会带来交通运输业公司净资产收益率的增加，带来了公司绩效的优化，营改增政策在资产和成本计量方面的作用有利于公司绩效提高，对收入计量的作用会导致公司绩效降低；同时，公司规模、每股经营活动现金流量和GDP的增长也会影响营改增对公司绩效的政策效果；第四部分在总结理论分析和实证分析的基础上，指出了营改增以后政府和交通运输业公司应注意的一些问题，并提出了改善建议。
[Abstract]:Under the background of the reform of tax system, the government has formulated the policy of business tax reform and value-added tax. Whether the trial of this policy can improve the corporate performance of listed companies in the transportation and transportation industry in the pilot area is a problem worth studying. This paper mainly discusses the impact on the performance of listed companies after the increase of transportation industry from the micro point of view of the company. The research content of this paper is divided into four parts. The first part introduces the related concepts and theoretical basis of the policy and corporate performance in detail, and expounds the evaluation content and method of corporate performance. The second part analyzes the changes of tax system, accounting treatment, accounting measurement and so on, and theoretically analyzes the possible influence of the increase on the performance of the company, based on the theoretical analysis. This paper puts forward seven hypotheses. The third part is the empirical research part. In the empirical research, 26 listed companies in Shanghai, Beijing and other nine provinces and cities in 2013 and 2014 are selected as the research samples. Design TC (fictitious variable for the change of actual tax burden) BVA (total new fixed assets 脳 value added tax rate / total assets at the end of the period) and BVC (current main business income 脳 value added tax rate / total final operating income) and BVC (main business in the current period) This 脳 VAT rate / total operating cost at the end of the period) representative camp change and increase policy, A series of factors, such as the size of the company, cash flow per share and the influence of national economic development, are selected as control variables to establish a regression analysis model. Secondly, 26 companies in 2010, 2011, 2013 and 2014 were selected as samples to analyze the change of company performance. The final empirical results show that there is an obvious positive relationship between the policy and the performance of the transportation company, that is, the policy will bring about the increase of the return on net assets of the transportation company and the optimization of the company performance. The role of the policy in the measurement of assets and costs is conducive to the improvement of corporate performance, which can lead to lower corporate performance; at the same time, the size of the company, The cash flow per share and the growth of GDP will also affect the policy effect on corporate performance. The fourth part is based on the theoretical analysis and empirical analysis. This paper points out some problems that should be paid attention to by the government and transportation companies after the increase of operation, and puts forward some suggestions for improvement.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F512.6

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