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zeng zhi shui kuo wei gai ge shi ji shui lv bian hua yu qi ye ji xiao
Author(s): 
Pages: 75-77
Year: Issue:  9
Journal: China Price

Keyword:  营业税增值税实际税率企业绩效;
Abstract: 2012年始于上海的增值税扩围改革是我国"十二五"时期的重大税制改革。本文在理论分析的基础上,利用收集的上市公司年报数据,检验了此项改革对企业实际税率和绩效的影响。实证研究结果表明,在控制其它相关变量后,增值税扩围改革降低了企业实际税率,提高了企业绩效。
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