The impact of VAT instead of the business tax on the financial performance of Listed Companies in Heilongjiang

DOI

10.2991/icemaess-18.2018.62How to use a DOI?

Keywords

VAT instead of the business tax, tax rate, financial performance

Abstract

This paper takes the listed companies in Heilongjiang Province from 2013 to 2016 as the research samples from the perspective of financial practitioners. Through empirical analysis of VAT instead of the business tax policy on the financial performance of Listed Companies in Heilongjiang Province changes, check the implementation effect of the policy. The impact of the policy on the company's financial performance is not significant. After the reform, the average level of real tax burden of turnover tax has not declined significantly.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wen Li
AU  - Yingying Tao
PY  - 2018/11
DA  - 2018/11
TI  - The impact of VAT instead of the business tax on the financial performance of Listed Companies in Heilongjiang
BT  - Proceedings of the 2018 5th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2018)
PB  - Atlantis Press
SP  - 298
EP  - 302
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemaess-18.2018.62
DO  - 10.2991/icemaess-18.2018.62
ID  - Li2018/11
ER  -