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Theoretical Analysis and Empirical Analysis of the Effect of Transformation of VAT on Fixed Assets Investment Based on the Data of Jiang Su Listed Companies

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Author(s): Jiating Yan | Qingchun Lu

Journal: Asian Journal of Business Management
ISSN 2041-8744

Volume: 5;
Issue: 4;
Start page: 358;
Date: 2013;
Original page

Keywords: Empirical analysis | fixed assets investment | transformation of VAT

ABSTRACT
In 2009, the transformation of VAT on the full implementation of the national. Transformation of VAT has brought huge influence on the fixed assets investment, thus affecting the development of the district economy. This study based on the data of Jiang Su listed companies studies whether the transformation of VAT increases the investment of enterprise fixed assets, whether to improve the benefit of investment, whether to accomplish the desired purpose. Research shows that the transformation of VAT indeed to expand the scale of investment in fixed assets in Jiang Su. Overall the transformation of VAT has a positive effect on management and development of Jiang Su listed companies.
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