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The Impact of Value-added Taxation Transformation on Logistics Listed Firms

Author: XuChaoYi
Tutor: WangDongMei
School: Beijing Jiaotong University
Course: Accounting
Keywords: VAT Transformation Logistics industry listed companies Event study methodology
CLC: F259.2
Type: Master's thesis
Year: 2010
Downloads: 654
Quote: 4
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Abstract


2008 the newly revised \range ( regardless of region and industry) VAT general taxpayer deductible input tax contained in the newly purchased equipment , not after deductible input tax carried forward to offset next . VAT Transformation in benefits taxable industry , non- VAT taxable industries and enterprises may not be entitled to the fixed assets tax deductible preferential tax burden is relatively higher . The VAT transformation on industries and enterprises in the non - taxable lacking This article from the angle of non- taxable industry listed companies in the logistics industry , the the VAT transformation of its impact . The main problem is the impact the development of the logistics industry , listed companies in the logistics industry in transition from the value-added tax of the tax burden and benefits of research and make recommendations accordingly . VAT Transformation empirical analysis of the impact of the tax burden and income of the listed companies of the logistics industry , and the impact and value-added tax transformation taxable industry comparison . The analysis found that the VAT transformation of listed companies of the logistics industry average turnover tax tax ??burden relative increase of 2.36% , the listed companies of the logistics industry sales margin and net assets yield dropped by an average of 0.35% and 0.26% respectively . VAT transformation caused by the unfair tax burden of the logistics industry and taxable industry investment in fixed assets , in turn , had a negative impact on logistics industry revenue . Then this paper, the event study method to validate the negative impact of the listed companies in the logistics industry , value-added transformation to draw VAT transformation on the income of the average share price of the logistics industry listed companies have a significant negative impact . Finally, the VAT Transformation unfair tax burden for the logistics industry , the logistics industry can also enjoy the recommendation of the value-added tax preferential policies in transition .

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CLC: > Economic > Economic planning and management > Material economic > Countries in the world material economy > China
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