Share This Article:

Study on the Problem of China’s Business Tax Changes to VAT
—Based on the Panel Data of Listed Companies in the Transport Industry

Full-Text HTML Download Download as PDF (Size:259KB) PP. 157-164
DOI: 10.4236/jss.2015.311021    5,416 Downloads   5,932 Views   Citations
Author(s)    Leave a comment

ABSTRACT

The program to replace the business tax with a value-added tax has been taken for three years since 2012 and it is a great success. Moreover, the transport industry is not only a basic and ser-vice one, but also a “bridging” institute between social production and consumption, wherefore it turns itself into a focus and forerunner industry of the program. Under the condition of a comprehensive program about business, tax changes to the value-added tax in the overall industry for 2016 (shortened as “program” below). This essay attempts to probe what the program would impact upon the transport industry along with the causes in respect of tax incidence and so forth in the model of DID (Difference-in-Difference model). Based on this, further relevant suggestions and reflections upon improvements and soluble schemes of the policies are going to be proposed.

Conflicts of Interest

The authors declare no conflicts of interest.

Cite this paper

Yin, R. (2015) Study on the Problem of China’s Business Tax Changes to VAT
—Based on the Panel Data of Listed Companies in the Transport Industry. Open Journal of Social Sciences, 3, 157-164. doi: 10.4236/jss.2015.311021.

References

[1] Wei, L. (2013) The Business Tax with a Value-Added Tax Pilot Policy Analysis and Sound Effects. Tax Research, 4, 12.
[2] Yang, J. (2013) The Business Tax with a Value-Added Tax on the Transport Burden of Analysis. Friends of Accounting, 13, 120.
[3] Wang, P., Dong, C., Xu, X.H. and Wen, F.S. (2014) The Business Tax with a Value-Added Tax on the Transportation Taxed the Performance of Listed Companies. Tax Research, 5, 8.
[4] Xu, Y.X. and Lin, Z.W. (2011) The VAT Reform and Enterprise Fixed Assets Investment Decision—Analysis Panel Double Difference Model Data Based on Chinese Listed Companies. Taxation and Economic, 1, 90.
[5] Ma, X.L. (2013) The Lower Rate of Value-Added Perspective before and after the Camp Changed to Increase the Corporate Tax Burden. Finance and Accounting Monthly, 3, 56.
[6] Lv, M. (2012) Structural Tax Background of the Reform of the Tax System. Taxation and Economy, 5, 78.
[7] Jia, K. (2012) Why Change Our Business Tax to VAT. Accounting Research, 1, 25.
[8] Nie, H.H., Fang, M.Y. and Li, T. (2009) The VAT Impact on Corporate Behavior and Performance—In Northeast of China. Management World, 5, 19.
[9] Ji, J.L., Qi, C.J. and Cao, J. (2014) The Business Tax with a Value-Added Tax Impact of Empirical Analysis. Friends of Accounting, 19, 97.
[10] Office of the State Administration of Taxation (2014) Wang Accepted the People’s Daily Interview, Talking about the Camp Changed to Increase the Effectiveness of the Pilot Two Years. http://www.chinatax.gov.cn/n810219/n810729/c1256010/content.html

  
comments powered by Disqus

Copyright © 2018 by authors and Scientific Research Publishing Inc.

Creative Commons License

This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.