建筑业企业投资者对“营改增”经济后果的预期分析  

Forecast Analysis of the Economic Consequences of"Replacing Business Tax with Value-added Tax"to the Investors of Construction Enterprises

作　　者：王钲翔 李洪宇 WANG Zheng-xiang;LI Hong-yu(Putian University,Putian 351100,Fujian,China)

机构地区：[1]莆田学院,福建莆田351100

出　　处：《景德镇学院学报》2020年第1期49-53,共5页Journal of JingDeZhen University

基　　金：福建省教育厅中青年教师教育科研项目(JAS19272);莆田学院2019年引进人才科研启动项目(2019115)。

摘　　要：以建筑行业为对象,探讨了“营改增”在我国全面推开后,投资者对此次税制改革的预期。通过事件分析法,分析投资者在对“营改增”后企业绩效的预期,并将这一预期与建筑业企业在两年后的实际绩效表现相比较。结果表明,投资者的预期绩效与之后的实际绩效相比,存在偏差。Taking construction enterprises in China as research object,the expected impact of"replacing business tax with value-added tax"is discussed in this paper,which examines the expected performance of the investors of construction enterprises after the tax reform,and makes a contrast between the expected performance and the enterprises'real performance two years later after the reform.The result shows that the expected performance is inconsistent with the real one of the construction enterprises.

关 键 词：营改增 建筑业企业 税收改革 绩效预期 

分 类 号：F426.9[经济管理—产业经济]