本文選題：稅制改革 + 煤炭上市公司��； 參考：《燕山大學(xué)》2013年碩士論文

【摘要】：本文研究的主要目的是對(duì)近年來(lái)主要稅收制度的改革變化給煤炭上市公司績(jī)效所帶來(lái)的影響進(jìn)行分析研究，并且針對(duì)其影響的效果及實(shí)證結(jié)果對(duì)煤炭上市公司在稅制改革的大環(huán)境下有效改善公司績(jī)效提出建議。本文采用規(guī)范研究與實(shí)證研究相結(jié)合的方法進(jìn)行研究。以2007年至2011年煤炭上市公司為研究樣本，運(yùn)用Eviews6.0統(tǒng)計(jì)軟件進(jìn)行稅制改革對(duì)我國(guó)煤炭上市公司績(jī)效影響的實(shí)證分析。 首先，在對(duì)稅制改革及煤炭上市公司績(jī)效的國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行分析的基礎(chǔ)上，闡述了稅制改革和公司績(jī)效的相關(guān)理論，并對(duì)稅制改革影響公司績(jī)效的作用機(jī)理進(jìn)行了探討。 其次，對(duì)煤炭上市公司稅收制度及公司績(jī)效的總體情況進(jìn)行了分析，分別從我國(guó)煤炭行業(yè)的總體情況、我國(guó)煤炭行業(yè)的稅收制度以及我國(guó)煤炭行業(yè)上市公司績(jī)效現(xiàn)狀這三個(gè)方面對(duì)我國(guó)煤炭行業(yè)稅收制度及績(jī)效的現(xiàn)狀進(jìn)行了闡述。 再次，進(jìn)行了稅制改革對(duì)煤炭上市公司績(jī)效影響的理論及實(shí)證分析。本文以煤炭上市公司績(jī)效作為解釋變量，構(gòu)建面板數(shù)據(jù)混合模型，并利用Eviews6.0軟件對(duì)模型進(jìn)行多元線性回歸分析，最終得到四個(gè)通過(guò)實(shí)證檢驗(yàn)的顯著性變量：增值稅實(shí)際稅率、每股經(jīng)營(yíng)活動(dòng)現(xiàn)金流量、資產(chǎn)負(fù)債率及總資產(chǎn)。 最后，，根據(jù)影響作用的分析及實(shí)證分析結(jié)果提出稅制改革下改善公司績(jī)效的建議：在企業(yè)采購(gòu)和銷售時(shí)對(duì)增值稅進(jìn)行稅收籌劃、合理利用增值稅稅收優(yōu)惠政策、在企業(yè)設(shè)立時(shí)進(jìn)行所得稅稅收籌劃、合理利用所得稅稅收優(yōu)惠政策、對(duì)資源稅及煤炭企業(yè)維簡(jiǎn)費(fèi)和安全費(fèi)用正確處理。
[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.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.21

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