增值税转型对企业投资行为的影响研究
增值税转型对企业投资行为的影响研究(18000字)
摘 要：增值税转型切实关系到企业的投资与发展方向。本文在综合前人研究的基础之上，通过对理论研究与实证研究相结合的方法，分析了增值税转型对上市公司固定资产投资的影响。首先介绍增值税转型改革的研究背景及必要性，第二部分在总结现有研究成果的基础上介绍转型改革前后增值税内容的差异，第三部分通过筛选样本、搜集数据、利用spss统计软件并且利用配对样本T检验对理论分析进行实证检验得出转型对不同行业的影响，及其在转型前后投资行为的变化（主要分析固定资产），第四部分企业增值税转型对固定资产的主要影响。第五部分增值税转型带来的机遇以及应当面对的挑战。在文章的最后一部分指出增值税转型中所存在的问题并有针对性的提出相关措施建议。
关键词：增值税转型；固定资产投资；上市公司；行业影响。
A Research on the Effect of Value-added Tax Transformation to the Enterprise inverstment
Abstract:The value-added tax transformation is practically related to enterprise’s investment and development direction. Based on synthesizing previous research, this paper analyzes the effect of value-added tax transformation on fixed asset investment of listed companies by combining theoretical study and empirical research. First of all, it introduces the research background and necessity of value-added tax value transformation. The second part discusses the differences in content of value-added tax before and after the reform on the basis of the summary of existing research results. The third part obtains the effect of its transformation on different trades and the changes of investment behavior before and after its transformation (mainly of fixed assets) by screening samples, collecting data, using statistical software SPSS and using a paired samples T to make an empirical test on theoretical analysis. The fourth part analyzes the main influence of the transformation of company value-added tax. The fifth part discusses the opportunities brought by its transformation and the challenges that we face. The last part points out the problems existing during the transformation period and proposes pertinent measures and suggestions. [资料来源：www.doc163.com]
Key words:Value-added Tax reform;fixed assets investment, listed companies and industry analysis
研究的思路与方法
文献调查法：通过上网、阅读报纸，杂志，期刊，著作等搜集大量与题目相关资料；理论与实际相结合的方法；回归分析法：是指在掌握大量观察数据的基础上，利用数理统计方法建立因变量与自变量之间的回归关系函数表达式；比较分析法；实证分析法。
