增值稅轉(zhuǎn)型視域下化工企業(yè)財務(wù)管理影響的研究-以四川美豐為例.pdf

1、專業(yè)學(xué)位碩士研究生學(xué)位論文新疆大學(xué)論文題目論文題目(中文中文)：增值稅轉(zhuǎn)型視域下化工企業(yè)財務(wù)管理影響的增值稅轉(zhuǎn)型視域下化工企業(yè)財務(wù)管理影響的研究研究以四川美豐為例以四川美豐為例論文題目論文題目(外文外文)：ThetransfmationofValueaddedtaxonfinancialmanagementofchemicalenterprisesinSichuanMeifengasanexample研究生姓名研究生姓名:張莉萍張莉萍學(xué)

2、位類別：專業(yè)學(xué)位別：專業(yè)學(xué)位專業(yè)名稱：工商管理稱：工商管理導(dǎo)師姓名職稱：李詠梅副教授導(dǎo)師姓名職稱：李詠梅副教授論文答辯日期2017年5月20日學(xué)位授予日期年月日IIABSTRACTIthasbeen7yearssincetheVATtransfmationofChinain2009whichpromotesthecomprehensivetransfmationfromProductiveientedVATtoConsumptionie

3、ntedVAT.AsoneofthemajtaxesthatchemicalcompaniesneedtobearanychangeinVATpolicyhasasignificantimpactonthechemicalcompanies.ChinabegintoapplyConsumptionientedVATin2009whichallownewpurchasedfixedassetstodeductfromoutputVAT.T

4、hiscaneffectivelypreventthediscontinuousdeductionflowdecreasetheproblemofdoubletaxation.It’sagoodnewsfchemicalcompaniestoupdatefacilitiesinvesting.UnderthecontextthispaperishopingtoexpletheroleofVATrefmpolicybenefitstrac

5、kingtheassessmentofVATtransfmationintermsoftheactualimpactontheenterprise.OnthebasisoftheprevioustheeticalanalysisthispaperuseSichuanMEIFENGChemical’sfinancialdataaround2005to2015.Wecarryonempiricalanalysisfocusingonther

6、elevanttaxburdenfixedassetsturnoverfinancialperfmanceotheraspectstoverifythepreviousanalysisoftheimpactoftheVATtransfmationonchemicalenterprises.givesomeadvicearoundthetaxsystemtaxplanningfinancialmanagementotheraspectst