华侨大学学报（哲学社会科学版）Issue(3)：16-24,9.
"营改增"对我国零售业税负与绩效影响研究
The Effect of BT-VAT Reform on Tax Burden and Performance of Retailing Listed Companies
摘要
Abstract
The effect of BT-VAT reform on retailing has been lack of attention .The paper uses several tax variables to measure the change of retailing tax burden before and after the tax reform from the industry level and the enterprise level re -spectively .It turns out that on the whole the macro tax burden and the marginal tax burden of the retailing reduced to a cer -tain extent , and department stores ' tax burden dropped much larger than supermarkets ' after BT-VAT reform.Based on the financial data of 43 retailing listed companies from 2011 to 2017, the relationship between the VAT reform replacing Business tax and their tax burden as well as performance has further been studied , and the results show that the effect of this tax reform at present stage is negative from pilot stage to comprehensive promotion stage ;for the whole sample and the department store industry , the lowering of the tax burden is helpful to improve the performance of the listed companies , while the level of the supermarket tax burden is positive correlated with the enterprise performance .The retail enterprises should set reasonable price , select suppliers and leasing companies carefully , strengthen the training of financial workers;The Government should make clear the rules of VAT policy and strengthen the VAT legislation from the aspects of the uni -fied tax rate, the tax deduction, the scientific innovation and the taxation collection .关键词
"营改增"政策/税负/零售业/绩效Key words
BT-VAT reform/tax burden/retailing industry/performance分类
管理科学引用本文复制引用
严圣艳,杨默如.."营改增"对我国零售业税负与绩效影响研究[J].华侨大学学报（哲学社会科学版）,2018,(3):16-24,9.基金项目
福建省社会科学规划一般项目"'互联网+'趋势下福建省流通产业供给侧改革研究"(2017FJ2017B109) （2017FJ2017B109）
