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以珠三角外向型企业数据为基础,就增值税转型对珠三角的税负和收益、主要行业和城市的影响进行了横向对比研究。结果表明:平均税收负担减少额为1.0033%,销售净利率增加额和净资产收益率增加额分别为0.1396%和0.1395%,当年新增允许抵扣固定资产多的企业受增值税转型影响较大,反之,则较小;增值税转型对固定资产投资较多的电信行业影响较大,对固定资产投资较少的房地产业行业影响较小;增值税转型对区域的影响程度也不相同,与区域经济发展水平并不完全一致,各个地区外向型企业增值税转型情况并不能很好地代表当地的实际经济发展水平。
Based on the data on outward-looking enterprises in the Pearl River Delta, a horizontal comparison study on the tax burden and revenue impact of VAT transformation on the PRD, major industries and cities has been carried out. The results show that the average tax burden reduction is 1.0033%, the increase of net profit margin and net asset return rate are 0.1396% and 0.1395% respectively. In the same year, the enterprises newly allowed to deduct more fixed assets are greatly affected by VAT transformation , And vice versa, while the transformation of value-added tax has a greater impact on the telecommunications industry with more investment in fixed assets, less impact on the real estate industry with less fixed-asset investment, and the impact of VAT transformation on the region is also different The level of regional economic development is not exactly the same. The transformation of value-added tax in export-oriented enterprises in various regions does not represent the actual level of economic development well in the region.