文章基本信息

标题：The Reform From BT to VAT Effect on Transport Industry
本地全文：下载
作者：Yan Yue
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2015
卷号：17
页码：1-7
DOI：10.1051/shsconf/20151701012
语种：English
出版社：EDP Sciences
摘要：By theoretical calculations and empirical analysis, we analyzed the influence of reform to replace business tax (BT) with value-added tax (VAT) on transport industry. We selected 67 listed companies from railway transport, road transport, pipeline transport, maritime transport, air transport and other transport companies. This paper made an empirical study on these companies’ financial data in the third quarter of 2014. The results show the reform to replace BT with VAT can reduce the corporate tax burden and improve performance.
关键词：replace business tax with value-added tax (VAT Reform);Transport Industry;Empirical Analysis