碩士 / 逢甲大學 / 商學院商學專業碩士在職專班 / 105 / This article studies the impact of business tax burden due to replacement of sales tax to value-added tax based on samples of IPO companies from 2010 to 2016, further studies the impact to business development. The purpose of this policy is to eliminate double taxation, to establish taxation fairness and to enhance economic development. Heavy tax burden has slowed down industry development during the rapid development of third industry. China government has actively implemented tax reform policies and has gained significant tax reduction effect in Shanghai trial. Thus, China government has then implemented this new policy nationally throughout all country since May 1st 2016. This article focuses on transportation industry based on narrative statistics as this industry is highly related to industry and economic activities and civil demands, connecting an quite significant industry chain. Empirical research demonstrates that value-added tax is slightly reduced in third and forth quarters of year 2016 in transportation industry. Even though tax reduction is only slightly reduced in short period while the taxation trend line goes down during analysis process. Transportation industry has significant scale to fixed assets. Therefore, deduction chain needs to more complete which is beneficial to reduce taxation. Government should promote related preferential policies to help adjust taxation structure, to cause taxation reduction, and to enhance industry growth and economic development in the long run
| Identifer | oai:union.ndltd.org:TW/105FCU01318019 |
| Date | January 2017 |
| Creators | CHEN,HSIU-TSU, 陳秀足 |
| Contributors | HSIEH,YAO-CHIH, 謝耀智 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 51 |
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