57_395828_增值税转型对机械行业上市企业财务影响的实证分析 毕业论文.doc

增值税转型对机械行业上市企业财务影响的实证分析 作者姓名： 班级： 老师： 摘 要 2008年新修订的《中华人民共和国增值税暂行条例》规定，自2009年1月1日起，在全国范围内全面实施增值税转型，将增值税由生产型增值税转变为消费型增值税。到目前为止，全国范围实施增值税转型改革已经两年多了，具体实施效果到底如何，到底会给企业带来多大效益，本文想要检验和分析增值税改革到目前为止的效果，为政府的下一步决策提供较为可靠的实证依据。基于此，本文通过对增值税三种类型的分析、比较，指出了在经济全球背景下，实施消费型增值税是我国进行增值税改革的现实选择，并在综合前人研究的基础之上，随机选取了固定资产所占比重较大的的机械行业的49 家企业2008年到2010年间的财务数据作为研究样本，借助于统计检验，对增值税改革对该行业中的企业影响这一问题进行了实证分析，同时针对转型对企业提出了一些建议。 关键词：生产型增值税；消费型增值税；上市企业；财务影响 The transformation of value-added tax to the listed companies of empirical analysis of the financial impact——Based on the mechanical industry Abstract ：“PRC Interim Regulations on Value Added Tax” Revised in 2008, which provided that from 1 January 2009 onwards, the value-added tax was changed from production-based value-added tax into a consumption-type VAT across the whole country. So far, nationwide implementation of the VAT reform has been more than two years. How much effect the specific implementation has in the end, and how much benefits it takes for enterprises, in this article I want to test and analyze the effect of tax reform, making the next step for the government to provide more reliable empirical evidence. Based on this, by three types of value-added tax of analysis and comparison, we get the result that in the context of economic globalization the implementation of consumption-type VAT is the reality of choice. and based on previous studies, I selected Randomly the financial data between 2008 to 2010 of 49 companies of machinery industry as the study sample, then i take an empirical analysis by means of statistical tests to test how much impact the VAT reform take for this industry. At last, I make ??some suggestions for enterprises based on this reform. Keywords：Production-type VIT ; Consumptiong-type VIT ;Listed companies;Financial impact 目 录 第1章 绪 论 5 1.1 研究背景及现实意义 5 1.2 国内外文献综述 6 1.3 研究方法、研究思路、及主要的研究成果 7 第2章 理论综述 8 2.1 增值税及其三种类型简介 8 2.2增值税三种类型简单比较 9 第3章 经济全球背景下我国增值税类型的现实选择 11 3.1 生产型增值