“营改增”对企业盈利结构与水平的影响研究

基于上海相关上市公司的年度数据

Translated title of the contribution: The Study on Value-added Tax Reform Pilot Program to the Listed Company Profitability Impact: Based on the Annual Data of Relevant Listed Companies in Shanghai

孙 红梅, 郭 梦荫, 黄 虹

Research output: Contribution to journalArticle

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Abstract

Based on the data of the 40 listed companies of the Shanghai and Shenzhen exchanges in Shanghai district in 2007一2012 as samples, to the nodes of the reform of policy and research group and the control group, using multiple regression analysis to study the influence of Value-added Tax Reform Pilot Program to the profits of listed companies. Concluded that the Value-added Tax Reform Pilot Program to the profit structure of listed company has a certain impact, but have a drop in profitability as research conclusions. Put forward enterprise should actively react to the policy; VAT reform should continue to expand; Tax rate should be timely adjust.
Original languageChinese (Simplified)
Pages (from-to)113-121
Number of pages9
JournalJournal of Economics of Shanghai School
Volume13
Issue number2
Publication statusPublished - 2015
Externally publishedYes

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value added tax
tax reform
profitability
profit
reform
taxes
regression analysis
Group
district

Keywords

  • Replace Business Tax with Value-added Tax(VAT)
  • Profitability
  • The Tax Policy

Cite this

“营改增”对企业盈利结构与水平的影响研究 : 基于上海相关上市公司的年度数据. / 孙红梅; 郭梦荫; 黄虹.

In: Journal of Economics of Shanghai School, Vol. 13, No. 2, 2015, p. 113-121.

Research output: Contribution to journalArticle

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abstract = "文章以2007—2012年上海市在上证和深证交易所上市的40家{"}营改增{"}相关行业公司的数据为样本,以政策改革为节点,分研究组和对照组,运用多元回归法分析营业税改征增值税对上市公司盈利结构和盈利水平的影响,研究结果证明:{"}营改增{"}较强地影响了上市公司的利润结构,短期内上市公司的盈利水平有所下降;建议企业应积极对政策作出反应,政府要继续扩大增值税的改革范围并对税率适时调整。",
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author = "红梅 孙 and 梦荫 郭 and 虹 黄",
year = "2015",
language = "Chinese (Simplified)",
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pages = "113--121",
journal = "Journal of Economics of Shanghai School",
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