本文選題：營(yíng)業(yè)稅改增值稅 + 交通運(yùn)輸業(yè)　； 參考：《青島理工大學(xué)》2014年碩士論文

【摘要】：在稅收制度改革的背景下，國(guó)家制定了營(yíng)業(yè)稅改增值稅政策，這一政策的試行能否提高試點(diǎn)地區(qū)交通運(yùn)輸業(yè)上市公司的公司績(jī)效，是個(gè)值得研究的問(wèn)題。本文主要以公司這一微觀的角度為出發(fā)點(diǎn)，研究討論交通運(yùn)輸業(yè)在營(yíng)改增后，上市公司績(jī)效所受到的影響。 本文的研究?jī)?nèi)容共分為四部分，第一部分詳細(xì)介紹了營(yíng)改增政策和公司績(jī)效的相關(guān)概念和理論基礎(chǔ)，闡述了公司績(jī)效的評(píng)價(jià)內(nèi)容與方法；第二部分對(duì)交通運(yùn)輸業(yè)試行營(yíng)改增政策后的稅制、會(huì)計(jì)處理、會(huì)計(jì)計(jì)量等方面的變化進(jìn)行了分析，，并從理論上分析了營(yíng)改增對(duì)公司績(jī)效各方面可能產(chǎn)生的影響，基于理論分析，本文提出了七個(gè)假設(shè)；第三部分是實(shí)證研究部分，實(shí)證研究中，首先選取了2013年和2014年，試點(diǎn)營(yíng)改增的上海、北京等九省市的26家交通運(yùn)輸業(yè)上市公司作為研究樣本，設(shè)計(jì)TC（實(shí)際稅負(fù)變化的虛擬變量）、BVA（當(dāng)期新增固定資產(chǎn)總額×增值稅率/期末資產(chǎn)總額）、BVI（當(dāng)期主營(yíng)業(yè)務(wù)收入×增值稅率/期末營(yíng)業(yè)收入總額）和BVC（當(dāng)期主營(yíng)業(yè)務(wù)成本×增值稅率/期末營(yíng)業(yè)成本總額）代表營(yíng)改增政策，選取凈資產(chǎn)收益率代表公司績(jī)效，并選取公司規(guī)模、每股經(jīng)營(yíng)活動(dòng)現(xiàn)金流量和國(guó)家經(jīng)濟(jì)發(fā)展影響等一系列因素作為控制變量，建立模型進(jìn)行回歸分析，以得出營(yíng)改增政策與交通運(yùn)輸業(yè)公司績(jī)效之間的關(guān)系；其次選取26家公司在2010年、2011年、2013年和2014年的數(shù)據(jù)作為樣本，針對(duì)公司績(jī)效的變化進(jìn)行了描述性統(tǒng)計(jì)分析；最終的實(shí)證研究結(jié)果表明：營(yíng)改增政策與交通運(yùn)輸業(yè)公司績(jī)效存在明顯的正向關(guān)系，即營(yíng)改增政策會(huì)帶來(lái)交通運(yùn)輸業(yè)公司凈資產(chǎn)收益率的增加，帶來(lái)了公司績(jī)效的優(yōu)化，營(yíng)改增政策在資產(chǎn)和成本計(jì)量方面的作用有利于公司績(jī)效提高，對(duì)收入計(jì)量的作用會(huì)導(dǎo)致公司績(jī)效降低；同時(shí)，公司規(guī)模、每股經(jīng)營(yíng)活動(dòng)現(xiàn)金流量和GDP的增長(zhǎng)也會(huì)影響營(yíng)改增對(duì)公司績(jī)效的政策效果；第四部分在總結(jié)理論分析和實(shí)證分析的基礎(chǔ)上，指出了營(yíng)改增以后政府和交通運(yùn)輸業(yè)公司應(yīng)注意的一些問(wèn)題，并提出了改善建議。
[Abstract]:Under the background of the reform of tax system, the government has formulated the policy of business tax reform and value-added tax. Whether the trial of this policy can improve the corporate performance of listed companies in the transportation and transportation industry in the pilot area is a problem worth studying. This paper mainly discusses the impact on the performance of listed companies after the increase of transportation industry from the micro point of view of the company. The research content of this paper is divided into four parts. The first part introduces the related concepts and theoretical basis of the policy and corporate performance in detail, and expounds the evaluation content and method of corporate performance. The second part analyzes the changes of tax system, accounting treatment, accounting measurement and so on, and theoretically analyzes the possible influence of the increase on the performance of the company, based on the theoretical analysis. This paper puts forward seven hypotheses. The third part is the empirical research part. In the empirical research, 26 listed companies in Shanghai, Beijing and other nine provinces and cities in 2013 and 2014 are selected as the research samples. Design TC (fictitious variable for the change of actual tax burden) BVA (total new fixed assets 脳 value added tax rate / total assets at the end of the period) and BVC (current main business income 脳 value added tax rate / total final operating income) and BVC (main business in the current period) This 脳 VAT rate / total operating cost at the end of the period) representative camp change and increase policy, A series of factors, such as the size of the company, cash flow per share and the influence of national economic development, are selected as control variables to establish a regression analysis model. Secondly, 26 companies in 2010, 2011, 2013 and 2014 were selected as samples to analyze the change of company performance. The final empirical results show that there is an obvious positive relationship between the policy and the performance of the transportation company, that is, the policy will bring about the increase of the return on net assets of the transportation company and the optimization of the company performance. The role of the policy in the measurement of assets and costs is conducive to the improvement of corporate performance, which can lead to lower corporate performance; at the same time, the size of the company, The cash flow per share and the growth of GDP will also affect the policy effect on corporate performance. The fourth part is based on the theoretical analysis and empirical analysis. This paper points out some problems that should be paid attention to by the government and transportation companies after the increase of operation, and puts forward some suggestions for improvement.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;F512.6

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