本文選題：營改增　切入點(diǎn)：財(cái)務(wù)績效　出處：《華南理工大學(xué)》2014年碩士論文

【摘要】：營業(yè)稅改增值稅，是完善稅制的需要，也是減輕第三產(chǎn)業(yè)稅收負(fù)擔(dān)、推動(dòng)第三產(chǎn)業(yè)發(fā)展的宏觀調(diào)控手段�！盃I改增”直接影響企業(yè)的稅負(fù)，稅負(fù)增加，會(huì)降低企業(yè)的財(cái)務(wù)績效水平，稅負(fù)降低，則提高企業(yè)的財(cái)務(wù)績效水平。研究“營改增”對(duì)企業(yè)財(cái)務(wù)績效的影響，探討“營改增”究竟能給企業(yè)帶來多大的效益？企業(yè)是否真正享受到“營改增”帶來的實(shí)惠？為“營改增”的全面推廣提供經(jīng)驗(yàn)指導(dǎo)的同時(shí)，也為即將進(jìn)行改革的企業(yè)提供有效的應(yīng)對(duì)措施，因此本文研究具有重要的現(xiàn)實(shí)意義。 為了研究“營改增”對(duì)企業(yè)財(cái)務(wù)績效的影響，本文分“營改增”稅負(fù)的變動(dòng)、“營改增”的抵扣效應(yīng)（包括生產(chǎn)成本抵扣效應(yīng)和固定資產(chǎn)抵扣效應(yīng)）以及“營改增”稅率的變動(dòng)三方面進(jìn)行研究。本文采用2012-2013年147家我國上市公司的財(cái)務(wù)數(shù)據(jù)，通過描述性分析和面板模型多元回歸分析等方法研究“營改增”對(duì)企業(yè)財(cái)務(wù)績效的影響。本文實(shí)證結(jié)果表明：（1）“營改增”總體上減輕了企業(yè)的稅負(fù)，提高了企業(yè)的財(cái)務(wù)績效水平。其中，根據(jù)行業(yè)分組的回歸發(fā)現(xiàn)：“營改增”對(duì)不同行業(yè)試點(diǎn)企業(yè)的財(cái)務(wù)績效的影響存在差異�！盃I改增”降低了現(xiàn)代服務(wù)業(yè)企業(yè)的整體稅負(fù)，提高了企業(yè)財(cái)務(wù)績效水平；而交通運(yùn)輸業(yè)企業(yè)的稅負(fù)不降反增，“營改增”降低了企業(yè)的財(cái)務(wù)績效水平。根據(jù)地區(qū)分組后的回歸發(fā)現(xiàn)：“營改增”對(duì)不同地區(qū)試點(diǎn)企業(yè)財(cái)務(wù)績效的不同影響。在第三產(chǎn)業(yè)較為發(fā)達(dá)的北京地區(qū)，“營改增”對(duì)企業(yè)財(cái)務(wù)績效的促進(jìn)作用強(qiáng)于上海、廣東地區(qū)。（2）“營改增”進(jìn)項(xiàng)稅額抵扣率與企業(yè)財(cái)務(wù)績效呈正相關(guān)關(guān)系，抵扣率越高，抵扣越充分，提高企業(yè)財(cái)務(wù)績效水平的幅度越大。其中，企業(yè)生產(chǎn)成本的抵扣效應(yīng)與企業(yè)財(cái)務(wù)績效呈正相關(guān)關(guān)系；而固定資產(chǎn)的抵扣效應(yīng)卻與企業(yè)財(cái)務(wù)績效不相關(guān)。（3）由于稅率的提高，“營改增”降低了企業(yè)的財(cái)務(wù)績效，且稅率提高幅度越大，，財(cái)務(wù)績效水平降低越多；交通運(yùn)輸業(yè)（稅率提高8%）財(cái)務(wù)績效水平的降低幅度高于現(xiàn)代服務(wù)業(yè)（稅率提高1%）。
[Abstract]:The reform of business tax into value-added tax is the need to improve the tax system, and it is also a means of macro-control to lighten the tax burden of the tertiary industry and promote the development of the tertiary industry. "Business reform and increase" directly affect the tax burden and tax burden of enterprises. It will reduce the financial performance level of the enterprise, reduce the tax burden, then improve the financial performance level of the enterprise. Study the influence of the "business reform and increase" on the financial performance of the enterprise, and discuss how much benefit can the "business reform increase" bring to the enterprise? Does the enterprise really enjoy the benefits brought about by the "camp change and increase"? While providing experience guidance for the comprehensive popularization of "business transformation and increase", it also provides effective countermeasures for enterprises that are about to carry out reform. Therefore, the study of this paper has important practical significance. In order to study the impact of "business transformation and increase" on the financial performance of enterprises, This paper studies the change of tax burden, the deduction effect (including production cost deduction effect and fixed assets deduction effect) and the change of tax rate of "business reform increase". Financial data of 147 listed companies in China, Through descriptive analysis and panel model multiple regression analysis, this paper studies the effect of "business reform and increase" on enterprise financial performance. The empirical results show that "business reform and increase" can reduce the tax burden of enterprises in general. The financial performance level of the enterprise is improved. According to the regression of the industry group, it is found that there are differences in the influence of "business reform and increase" on the financial performance of the pilot enterprises in different industries, and the "business reform increase" reduces the overall tax burden of the modern service enterprises. Improve the financial performance of enterprises; On the other hand, the tax burden of the transportation enterprises increases instead of decreasing, and the level of financial performance of the enterprises decreases. According to the regression of the regional grouping, it is found that the different effects of the tax burden on the financial performance of the pilot enterprises in different regions. In Beijing, where the tertiary industry is more developed, the promotion effect of "business reform and increase" on the financial performance of enterprises is stronger than that of Shanghai. There is a positive correlation between the tax credit rate and the financial performance of the enterprise. The higher the deduction rate, the more adequate the deduction, and the greater the range of improving the financial performance of the enterprise. The deduction effect of production cost is positively related to the financial performance of the enterprise, but the deduction effect of the fixed assets is not related to the financial performance of the enterprise. (3) because of the increase of tax rate, the increase of "business reform" reduces the financial performance of the enterprise. The higher the tax rate is, the lower the financial performance level is, and the lower the financial performance level is in transportation industry (tax rate increase 8%) than in modern service industry (tax rate increase 1%).
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F276.6;F812.42

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