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2012年1月1日,营业税改征增值税政策在上海开始进行试点,交通运输业作为我国的基础建设行业,在此次政策改革过程中受到重大影响。文章以交通运输业的上市公司为研究对象,运用双重差分模型,分析营业税改征增值税这项政策实施的效果,分别研究该政策对交通运输企业税负和企业绩效的影响。结果表明,营业税改征增值税的政策可以减轻交通运输企业的税收负担,但是对企业的绩效并没有显著的影响。
January 1, 2012, business tax reform levy value-added tax policy in Shanghai began pilot projects, transport industry as China’s infrastructure industry, in this policy reform process has been greatly affected. Taking the listed companies in the transportation industry as the research object, this paper analyzes the effects of the implementation of the policy of changing sales tax into VAT by using the double difference model and studies the impact of this policy on tax burden and corporate performance of transportation enterprises. The result shows that the policy of changing sales tax into VAT can reduce the tax burden of transportation enterprises, but it has no significant impact on the performance of enterprises.