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An Impact Analysis On VAT Spread For The Business Performance Of Listed Logistics Corporations

Posted on:2014-11-02Degree:MasterType:Thesis
Country:ChinaCandidate:X LiFull Text:PDF
GTID:2269330401972817Subject:Business administration
Abstract/Summary:PDF Full Text Request
In2011, the state in order to ensure the tax system and the coordination of industrialdevelopment, support the development of the third industry, adjust the industrial structure,solve the problem of VAT chain interruption, fair tax burden, will expand the coverage ofVAT mentioned the important agenda. On November16,2011, ministry of finance, stateadministration of taxation issued a change business tax levied VAT pilot program, thetransportation industry and part of the modern service industry tax change the measures forthe implementation of paid VAT pilot, the transportation industry and part of the modernservice industry tax change the regulation of paid VAT pilot related matters ", thetransportation industry and part of the modern service industry tax change policy of paid VATpilot transition policy, in the "plan" pointed out that "since January1,2012, in Shanghai’stransportation industry and part of the modern service industry to carry out the business taxlevied VAT pilot instead. The logistics industry as the second and the third industry, plays animportant role in economic development, the implementation of VAT expansioncircumference after policy implementation, whether impact on logistics enterprise tax burdenand operating performance, logistics enterprises how to adapt and adjust again, is the logisticsenterprises to discuss a hot issue at present.Were reviewed in this paper the reform under the background of VAT expansioncircumference, with theoretical analysis, description, analysis and regression analysis methodin this paper, the expansion of VAT confining to the influence degree of the logisticsenterprise business performance, from the perspective of empirical validation the expansioncircumference will raise VAT logistics enterprise’s profit level, short-term debt repaymentability, growth ability of development. In the sense, the improvement of logistics enterpriseoperating performance, macro, can achieve the goal of reform of VAT expansioncircumference, micro level, make logistics enterprise business strategy adjustment to realizespecialization, scale development. This thesis mainly is divided into five parts, the first part ofthe VAT related research literature review, mainly by listing all the experts and scholars for VAT reform ideas and research methods, research the value and significance of this field;Overview of expanding around the second part of the VAT reform, mainly from two basictheory as the starting point of taxation, explain our country development course and thecharacteristics of VAT expansion circumference; The third part of the theoretical analysis ofthe main is to define the scope and characteristics of logistics enterprises, the currentdevelopment situation and the necessity of the logistics industry to the VAT and analysis; Thefourth part of the description analysis and regression analysis, mainly analyze the expansioncircumference of the VAT pilot enterprises and other relevant data, to verify the conclusion oftheoretical analysis from the perspective of data analysis and opinion; The fifth part is the lastpart, the first come to the conclusion that in this paper, then put forward the correspondingcountermeasures and Suggestions.
Keywords/Search Tags:VAT, listed logistics corporations, business performance
PDF Full Text Request
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