营业税改增值税对上海市上市公司影响的实证研究
发布时间：2018-07-16 19:58
【摘要】：为了促进上海地区服务业的发展,也为了在全国范围内实施营业税改增值税累积经验,2011年11月国务院决定2012年1月在上海的交通运输业和部分现代服务业率先实行营业税改增值税的试点改革,此举预示着我国“十二五”期间新一轮税制改革拉开了序幕。截止2013年8月1日，改革已逐渐扩大到全国范围。试点至今已有两年多时间，对于试点的具体效果如何、是否达到期望目标、以及对行业和企业的影响如何等成为各界人士热议的话题。很多专家和学者对这些问题展开了多角度的研究。有关研究内容主要集中在营改增相关政策研究、实施现状、试点中存在的问题、改革对不同行业的影响，以及营改增对企业的经营活动、财务指标、税收负担等的影响。 本文在借鉴已有研究的基础上，从微观的角度来研究营业税改增值税对上海市上市公司造成的影响，为了使这种影响的结果更直观和量化，本文会通过实证研究的方法来验证营改增对上市公司绩效的影响，，首先将所有行业按照中国证监会行业分类方法把上海实施营改增的上市公司进行归类，然后统计这98家上市公司2010-2013年的财务数据，并且将每股收益作为上市公司经营绩效的衡量指标，接着建立计量模型并通过统计工具来检验营业税改增值税这项改革与公司经营绩效之间的关系的显著性和有效性，以此来说明改革与上市公司之间的关系显著存在，最后根据以上数据分析得出的结果对完善营改增的改革进程提出若干政策建议。
[Abstract]:In order to promote the development of the service industry in Shanghai, Also in order to implement the accumulated experience of business tax reform in the whole country, in November 2011, the State Council decided to take the lead in implementing the pilot reform of business tax reform for value-added tax in Shanghai's transportation and some modern service industries in January 2012. This move foreshadowed a new round of tax reform during the 12 th five-year plan. As of August 1, 2013, the reform has been gradually extended to the whole country. It has been more than two years since the pilot project. It has become a hot topic for people from all walks of life to discuss the concrete effect of the pilot project, whether to reach the expected goal, and how to influence the industry and enterprises. Many experts and scholars have studied these problems from many angles. The related research contents mainly focus on the relevant policy research, implementation status quo, problems existing in the pilot project, the impact of the reform on different industries, and the influence of the camp reform on the business activities, financial indicators, tax burden, etc. Based on the existing research, this paper studies the impact of business tax on Shanghai listed companies from the micro perspective, in order to make the results of this impact more intuitive and quantitative. In this paper, we will verify the impact of the reform on the performance of listed companies through empirical research. Firstly, we classify the listed companies in Shanghai according to the industry classification method of China Securities Regulatory Commission (CSRC). They then counted the financial data of the 98 listed companies for 2010-2013, and used earnings per share as a measure of the operating performance of the listed companies. Then establish the measurement model and use statistical tools to test the significance and effectiveness of the relationship between the reform of business tax and value-added tax and the performance of the company, so as to show that the relationship between the reform and listed companies exists significantly. Finally, based on the above data analysis, some policy suggestions are put forward to improve the reform process.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.6;F275
本文编号：2127514
[Abstract]:In order to promote the development of the service industry in Shanghai, Also in order to implement the accumulated experience of business tax reform in the whole country, in November 2011, the State Council decided to take the lead in implementing the pilot reform of business tax reform for value-added tax in Shanghai's transportation and some modern service industries in January 2012. This move foreshadowed a new round of tax reform during the 12 th five-year plan. As of August 1, 2013, the reform has been gradually extended to the whole country. It has been more than two years since the pilot project. It has become a hot topic for people from all walks of life to discuss the concrete effect of the pilot project, whether to reach the expected goal, and how to influence the industry and enterprises. Many experts and scholars have studied these problems from many angles. The related research contents mainly focus on the relevant policy research, implementation status quo, problems existing in the pilot project, the impact of the reform on different industries, and the influence of the camp reform on the business activities, financial indicators, tax burden, etc. Based on the existing research, this paper studies the impact of business tax on Shanghai listed companies from the micro perspective, in order to make the results of this impact more intuitive and quantitative. In this paper, we will verify the impact of the reform on the performance of listed companies through empirical research. Firstly, we classify the listed companies in Shanghai according to the industry classification method of China Securities Regulatory Commission (CSRC). They then counted the financial data of the 98 listed companies for 2010-2013, and used earnings per share as a measure of the operating performance of the listed companies. Then establish the measurement model and use statistical tools to test the significance and effectiveness of the relationship between the reform of business tax and value-added tax and the performance of the company, so as to show that the relationship between the reform and listed companies exists significantly. Finally, based on the above data analysis, some policy suggestions are put forward to improve the reform process.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.6;F275
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