【摘要】：自2009年以來我國開始實(shí)行消費(fèi)型增值稅，允許企業(yè)購置的固定資產(chǎn)進(jìn)項(xiàng)稅額進(jìn)行抵扣，其目的是為了減輕企業(yè)稅負(fù)，刺激企業(yè)的投資熱情，促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整和優(yōu)化。重慶市作為長(zhǎng)江上游地區(qū)的經(jīng)濟(jì)中心和現(xiàn)代制造業(yè)基地，工業(yè)企業(yè)在經(jīng)濟(jì)總體中占有較大比重。增值稅的轉(zhuǎn)型勢(shì)必會(huì)對(duì)重慶市企業(yè)產(chǎn)生多方面的重大影響。本文采用理論分析和實(shí)證研究相結(jié)合的方法，重點(diǎn)研究增值稅轉(zhuǎn)型對(duì)重慶市企業(yè)財(cái)務(wù)績(jī)效產(chǎn)生的影響。 首先，定性的分析了增值稅轉(zhuǎn)型對(duì)企業(yè)財(cái)務(wù)績(jī)效產(chǎn)生的影響，，并在此基礎(chǔ)上利用重慶市74家樣本企業(yè)的財(cái)務(wù)數(shù)據(jù)，通過相關(guān)指標(biāo)對(duì)增值稅轉(zhuǎn)型前后樣本企業(yè)償債能力、盈利能力、營運(yùn)能力和發(fā)展能力的變化進(jìn)行了分年度和分行業(yè)的統(tǒng)計(jì)分析。結(jié)果顯示：樣本企業(yè)短期償債能力、盈利能力和發(fā)展能力在增值稅轉(zhuǎn)型后得到了一定程度的提升，但增值稅轉(zhuǎn)型并沒有促進(jìn)樣本企業(yè)長(zhǎng)期償債能力和營運(yùn)能力的提高。 其次，構(gòu)建了增值稅轉(zhuǎn)型效應(yīng)模型，重點(diǎn)研究增值稅轉(zhuǎn)型對(duì)重慶市企業(yè)財(cái)務(wù)績(jī)效的影響程度。結(jié)果表明：增值稅轉(zhuǎn)型政策對(duì)企業(yè)財(cái)務(wù)績(jī)效具有顯著的正效應(yīng)，且對(duì)企業(yè)財(cái)務(wù)績(jī)效的影響遠(yuǎn)遠(yuǎn)大于凈利潤(rùn)、企業(yè)規(guī)模和資產(chǎn)中固定資產(chǎn)占比對(duì)企業(yè)財(cái)務(wù)績(jī)效的影響。增值稅轉(zhuǎn)型后，企業(yè)規(guī)模和資產(chǎn)中固定資產(chǎn)占比與企業(yè)財(cái)務(wù)績(jī)效具有顯著的正相關(guān)關(guān)系；企業(yè)資產(chǎn)負(fù)債率對(duì)企業(yè)財(cái)務(wù)績(jī)效的影響在增值稅轉(zhuǎn)型后逐步增強(qiáng)。 最后，在實(shí)證研究的基礎(chǔ)上提出增值稅轉(zhuǎn)型后提高企業(yè)財(cái)務(wù)績(jī)效的建議。企業(yè)應(yīng)加強(qiáng)內(nèi)部治理、運(yùn)用高新技術(shù)促進(jìn)制造業(yè)轉(zhuǎn)型升級(jí)以及充分利用增值稅轉(zhuǎn)型政策。
[Abstract]:Since 2009, China began to implement consumption-type value-added tax, allowing enterprises to purchase fixed assets tax to offset, its purpose is to reduce the tax burden on enterprises, stimulate the investment enthusiasm of enterprises, promote the adjustment and optimization of industrial structure. As the economic center of the upper reaches of the Yangtze River and the modern manufacturing base, the industrial enterprises occupy a large proportion in the economy as a whole. The transformation of VAT is bound to have a significant impact on Chongqing enterprises in many aspects. This paper focuses on the impact of VAT transformation on the financial performance of Chongqing enterprises by combining theoretical analysis with empirical research. First of all, the qualitative analysis of the impact of VAT transformation on the financial performance of enterprises, and on this basis, using the financial data of 74 sample enterprises in Chongqing, through the relevant indicators before and after the transformation of the sample enterprise solvency. The changes in profitability, operating capacity and development capacity are analyzed annually and by industry. The results show that the short-term solvency, profitability and development ability of the sample enterprises have been improved to a certain extent after the VAT transformation, but the VAT transformation has not promoted the long-term solvency and operational ability of the sample enterprises. Secondly, the transformation effect model of VAT is constructed, and the influence of VAT transformation on the financial performance of Chongqing enterprises is studied. The results show that the transformation policy of VAT has a significant positive effect on the financial performance of enterprises, and the impact on the financial performance of enterprises is far greater than that of net profits. The size of enterprises and the proportion of fixed assets in assets have an impact on the financial performance of enterprises. After the transformation of VAT, there is a significant positive correlation between the enterprise size and the ratio of fixed assets to enterprise financial performance, and the influence of enterprise asset-liability ratio on corporate financial performance is gradually enhanced after the VAT transformation. Finally, on the basis of empirical research, the paper puts forward some suggestions to improve the financial performance of enterprises after the transformation of VAT. Enterprises should strengthen internal governance, use high and new technology to promote the transformation and upgrade of manufacturing industry and make full use of the transformation policy of value-added tax.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F275

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