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The Influence on Transformation of VAT on High-technology Industry

Author: ChenFang
Tutor: ZhongXiYu
School: Xiangtan University
Course: Accounting
Keywords: Transformation of VAT High-Technology Industry Empirical research
CLC: F812.42
Type: Master's thesis
Year: 2012
Downloads: 107
Quote: 0
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Abstract


In2008, the new revision of The Provisional Regulation of People’s Republic ofChina on Value-added tax say, since January2009, the input tax of fixed assets can bededucted when the fixed assets are purchased. The value-added taxationtransformation greatly reduced the tax burden of enterprises, promoted the investmentof fixed assets, accelerated the pace of economic growth and enhanced ourcompetitiveness in international. Characteristics of Value-added tax determine that ithas different effects on various industries. It is the development scale and level ofhi-tech industry that should be first taken into account when measuring the country’seconomic energy and ability to improve.So; I chose the hi-tech industry as theresearch object of the value-added taxation.I choose the method of combining normative with the empirical research to study.At first I analysis the influence on high-tech industry form the theoretical analysis, inthis paper, I included influence of the transformation on high-tech industries form fouraspects which were the influence on fixed-assets, tax burden, efficiency and operatingcapacity. And then is to examine the result of theoretical analysis on screeningsamples, collecting data, analyzing data form two acspcts: the first one is to examinetax burden and efficiency; the second one is to examine operating capacity. Thesewere analytic result form analyzing:(1) At the first year, the transformation made taxburden reduce1.15%, it made contribution margin/shareholders’ equity up0.22%,Sales revenue/shareholders’ equity up0.23%, at the second year, tax burdenreduce1.06%,contribution margin/shareholders’ equity up0.12%,Sales revenue/shareholders’ equity up0.21%;(2)Assets turnover of short term form0.54to0.14,assets turnover of long term form0.72to0.67. It expressed that the transformationpromote the development of high-tech industries. The last I gave some advices abouthow to solve the lack of the transformation

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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