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本文基于我国交通运输业企业“营改增”的大背景,探究了营改增对我国交通运输业上市公司财务绩效的影响。理论分析表明,税负降低幅度越大,对企业财务绩效的促进效应越大;“营改增”进项税额抵扣越多,对企业财务绩效的促进效应越大。并且,企业的生产成本占总营业成本的比例越高,抵扣越充分,对企业财务绩效的促进效应越大。如果企业新增固定资产投资比例越高,得到抵扣越充分,“营改增”对企业财务绩效的促进效应越大。
Based on the background of China’s transportation enterprises “business reform to increase ”, this paper explores the impact of business reform on the financial performance of listed companies in China’s transportation industry. The theoretical analysis shows that the larger the tax reduction, the greater the promotion effect on the financial performance of the enterprise; the more the input tax offset by the “VAT reform”, the greater the promotion effect on the financial performance of the enterprise. Moreover, the higher the ratio of production cost to the total operating cost, the more the deductible, and the greater the promotion effect on the financial performance of the enterprise. If the proportion of new fixed asset investment newly increased is more fully offset, the greater the promotion effect on the financial performance of the enterprise will be.