摘要
采用财务指标分析法分析增值税转型对纺织行业的影响.分析发现,纺织行业经营绩效没有因增值税转型得以提升.因为纺织行业属劳动密集型产业,职工薪酬构成其产品成本的主体及面对人民币升值、原材料价格上涨,而纺织行业特有的增值税的高征低扣使得增值税转型带来的减税效应在纺织行业表现并不明显.因此,纺织行业应将税制改革这种外生力量转换成内生动力,以结构调整推动发展方式的转变,只有这样才能实现行业的全面振兴.
Empirical analysis is used to analyze the impact of value-added tax transformation on the textile industry through financial indicators.Whether VAT can improve operational performance of textile industry which is facing difficulties will be tested.The result show that,the textile industry performance can not be improved due to VAT.On the one hand,the textile industry is labor-intensive industries,pay is the main constitute of its products cost.On the other hand,to face the RMB appreciation,raw material prices rising,while in textile industry,value-added tax is deducted by a low rate,which makes the tax effects is not obvious in the textile industry performance.Therefore,the tax reform should be converted into an endogenous driving force to promote the development of restructuring in the textile industry,restructuring is the only way to achieve the overall revitalization of the industry.
出处
《西安工程大学学报》
CAS
2010年第6期833-836,共4页
Journal of Xi’an Polytechnic University
基金
陕西省科技厅基金资助项目(2009KRM017)
陕西省教育厅基金资助项目(09JK110)
关键词
增值税转型
纺织行业
实证分析
value-added tax restructuring
textile industry
empirical analysis
