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dc.contributor.advisor蔡伟贤
dc.contributor.author马玉丹
dc.date.accessioned2017-06-20T08:25:33Z
dc.date.available2017-06-20T08:25:33Z
dc.date.issued2016-07-12
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/131002
dc.description.abstract作为我国结构性减税的重要政策之一,值税由生产型转为消费型这一税制改革有利于完善税收征收的抵扣链条从而消除税收双重征收,变相缓解了企业的税收负担,有利于鼓励企业更新现有固定资产,提高创新能力,增加生产效率,但也会变相扭曲资本和劳动的要素价格,从而对就业形成不利影响;与此同时,企业要素构成的变化会作用于企业的生产效率。 本文以2004年增值税转型改革为研究背景,分析增值税转型改革对企业资本-劳动力要素构成及劳动力雇佣等经营活动的影响效果,以及税制改革经由企业要素构成变化对企业技术创新的影响效果,评估政策实施效果。本文通过研究、借鉴国内外相关文献,在净现值理论、要素供给需求理论等基础上,使用全国工...
dc.description.abstractAs one of the most important policy of structural tax cuts, the production to consumption value-added tax reform that is not only conducive to improve the tax levied on the chain so as to eliminate double taxation deductions, disguise to ease the tax burden on businesses, help encourage enterprises to update existing fixed assets, improve innovation, and increase productivity, but also distorted t...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=51647&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=57274
dc.subject增值税转型
dc.subject企业经营活动
dc.subject生产效率
dc.subjectVAT reform
dc.subjectBusiness activities
dc.subjectProduction efficiency
dc.title增值税转型改革对企业经营活动及生产效率的影响
dc.title.alternativeThe Effect of VAT Reform on the Enterprise Business Activities and Production Efficiency
dc.typethesis
dc.date.replied2016-04-23
dc.description.note学位:资产评估硕士
dc.description.note院系专业:经济学院_资产评估硕士
dc.description.note学号:15520131151936


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