【摘要】：為了促進(jìn)上海地區(qū)服務(wù)業(yè)的發(fā)展,也為了在全國范圍內(nèi)實(shí)施營業(yè)稅改增值稅累積經(jīng)驗(yàn),2011年11月國務(wù)院決定2012年1月在上海的交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)率先實(shí)行營業(yè)稅改增值稅的試點(diǎn)改革,此舉預(yù)示著我國“十二五”期間新一輪稅制改革拉開了序幕。截止2013年8月1日，改革已逐漸擴(kuò)大到全國范圍。試點(diǎn)至今已有兩年多時(shí)間，對于試點(diǎn)的具體效果如何、是否達(dá)到期望目標(biāo)、以及對行業(yè)和企業(yè)的影響如何等成為各界人士熱議的話題。很多專家和學(xué)者對這些問題展開了多角度的研究。有關(guān)研究內(nèi)容主要集中在營改增相關(guān)政策研究、實(shí)施現(xiàn)狀、試點(diǎn)中存在的問題、改革對不同行業(yè)的影響，以及營改增對企業(yè)的經(jīng)營活動(dòng)、財(cái)務(wù)指標(biāo)、稅收負(fù)擔(dān)等的影響。 本文在借鑒已有研究的基礎(chǔ)上，從微觀的角度來研究營業(yè)稅改增值稅對上海市上市公司造成的影響，為了使這種影響的結(jié)果更直觀和量化，本文會通過實(shí)證研究的方法來驗(yàn)證營改增對上市公司績效的影響，，首先將所有行業(yè)按照中國證監(jiān)會行業(yè)分類方法把上海實(shí)施營改增的上市公司進(jìn)行歸類，然后統(tǒng)計(jì)這98家上市公司2010-2013年的財(cái)務(wù)數(shù)據(jù)，并且將每股收益作為上市公司經(jīng)營績效的衡量指標(biāo)，接著建立計(jì)量模型并通過統(tǒng)計(jì)工具來檢驗(yàn)營業(yè)稅改增值稅這項(xiàng)改革與公司經(jīng)營績效之間的關(guān)系的顯著性和有效性，以此來說明改革與上市公司之間的關(guān)系顯著存在，最后根據(jù)以上數(shù)據(jù)分析得出的結(jié)果對完善營改增的改革進(jìn)程提出若干政策建議。
[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.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F276.6;F275

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