增值税转型对纺织行业上市公司业绩的影响分析

摘要

增值税是指商品将生产以及流通过程中实现的增值额作为征收对象的一类税种。增值税转型改革不仅是税制的需求，也是针对金融危机，施行扩张性税收政策，鼓励投资和增大内需的调控手段。本文通过研究增值税转型前后我国纺织行业上市公司各种财务指标和经营成果的对比变化，进而发现增值税转型给纺织行业带来的影响并对其提出建议，得出本文关于增值税转型对纺织行业上市公司影响分析的结论。%Value added tax is collected as a levy object of added tax during the process of commodity production and circulation. The transformation of value-added tax reform is the need of improving the tax system, but also the macro control means in response to the financial crisis, implementing expansionary policy, encouraging investment and expanding domestic demand. In the paper, through studying comparative changes of various ifnancial indicators and operating results of China’s textile industry listed corporations before and after the transformation of the value added tax, the performance impact of the textile industry that the transformation of value added tax brought in is found, and the corresponding suggestions are put forward. And ifnally, the conclusion of this article about the transformation impact of value added tax on the textile industry listed corporations is arrived.