文档介绍：
税务,增值税减税对制造业财务绩效影响研究
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增值税减税对制造业财务绩效的影响研究
所属学院 years, the state has introduced a large number of tax relief policies to reduce the burden on manufacturing enterprises and promote the optimization of the overall structure of China"s manufacturing industry. Among them, value-added tax, as one of the important taxes affecting the development of China"s manufacturing enterprises, has also become
III the starting point of the government"s tax reduction policy. A number of tax reduction policies such as the reduction of the VAT rate and the expansion of the deduction range have effectively reduced the burden on manufacturing enterprises and promoted the transformation and development of the industry. However, the effectiveness of specific tax reductions needs further evaluation. Based on this, this article uses the method of literature research, statistical analysis, and a combination of normative analysis and empirical analysis to reclassify China"s manufacturing industry in accordance with the United Nations Industrial Development Organization standards based on theoretical analysis. An empirical analysis of 2016 -In 2018, the impact of VAT reductions on the financial performance of 257 manufacturing listed companies was found. There are differences in the tax reduction benefits of different types of manufacturing companies, and specific suggestions have been made to promote the transformation and upgrading of China"s manufacturing industry. The thesis is divided into five parts, the first part is an introduction; the second part is based on the concepts of value-added tax and corporate financial performance, based on the tax neutral principle, tax burden transfer and destination theory, and supply tax reduction theory, etc. The third part first sorts out the value-added tax policies with China"s manufacturing industry at various stages, and then theoretically analyzes the impact of major