营改增对信息技术服务公司财务评价的影响研究  

Analysis Of The Impact Of The Transformation From Business Tax To VAT On Information Technology Companies' Financial Evaluation

作　　者：来晓[1] 黄琨[1] 

机构地区：[1]上海海事大学科学研究院,上海201306

出　　处：《江苏商论》2015年第4期28-31,共4页Jiangsu Commercial Forum

基　　金：上海海事大学学术新人项目(编号:YXR2014023)

摘　　要：自从2012年1月1日在上海进行营改增试点起,为了有效地解决重复征税的问题,国家不断扩展营改增的范围。无论是从纵向行业范围扩展,还是从横向地域范围扩展,信息技术服务业都牵连甚重。本文通过对S科技公司的实际调查和测算,旨在对营改增背景下同类公司财务评价提出建议。Shanghai is the first pilot since our country begin to carry out the transformation from business tax to VAT in January 1,2011.In order to solve the problem of double taxation effectively,our country keeps enlarge the range of transformation. Whether the range of transformation is expanded from the side of industry or from the side of geographical, information technology companies will be implicated.This article calculates information technology of S in order to give some suggestions of the analysis of the impact of the Transformation from Business Tax to VAT on similar companies.

关 键 词：营改增 指标可比性 主成分分析 

分 类 号：F407.22[经济管理—产业经济]