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dc.contributor.advisor覃志刚
dc.contributor.author尹民济
dc.date.accessioned2018-12-05T01:29:23Z
dc.date.available2018-12-05T01:29:23Z
dc.date.issued2017-11-01
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/169045
dc.description.abstract我国“营改增”由部分地区部分行业的试点,积累改革的经验,然后再逐步扩大试点区域,最后在全国全部行业施行改革,此次税制改革采取的是这种渐进式的方式。信息服务业属于第一批实施“营改增”的行业,研究此次税改对这一行业的发展的作用,有助于推进“营改增”在该行业的顺利进行,推动该行业的健康成长。 现有的关于信息服务业“营改增”的文献寥寥无几,已有的研究也多是以政策性分析为主,针对这一行业“营改增”的实证研究几近于无。鉴于此,本文采取实证分析的方法来探讨“营改增”对信息服务业发展的影响。本文以上市公司为例,采用双重差分法从“营改增”对信息服务业企业资本与劳动力的投入、运营能力、盈利能力、整体经济效益的影...
dc.description.abstractPilot in some area and industries accumulating reform experience, and then gradually expanding the pilot area, and finally the entire industry in the national implementation of the reform, "VAT pilot reform" take this gradual approach to reform. Information services industry belonging to the first implementation of the "VAT pilot reform", study the effect of tax reform to the development of the in...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=56645&doctype=ALL&strSearchType=callno
dc.source.urihttp://etd.xmu.edu.cn/detail.asp?serial=60748
dc.subject“营改增”
dc.subject信息服务业
dc.subject双重差分
dc.subjectVAT pilot reform
dc.subjectinformation services industry
dc.subjectDID
dc.title“营改增”对信息服务业发展的影响——以我国上市公司为例
dc.title.alternativeThe influence of “VAT pilot reform” about Information service industry development——taking China’s listed companies as an example
dc.typethesis
dc.date.replied2017-04-23
dc.description.note学位:经济学硕士
dc.description.note院系专业:经济学院_税务硕士
dc.description.note学号:15520141151879


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