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Research On The Impact Of Comprehensive Utilization Of VAT Preferential Policies On The Efficiency Of Paper Industry Technology Progress

Posted on:2020-11-01Degree:MasterType:Thesis
Country:ChinaCandidate:X C MaFull Text:PDF
GTID:2439330620452847Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,our countries pay more and more attention to the ecological civilization construction,in addition to a series of regulations to limit pollution of the enterprises,also released a lot of preferential policies which included in green taxation system to encourage enterprises to save energy and reduce emission,including Catalogue of VAT Preferences for Comprehensive Utilization of Resources Products and Services enacted in 2015.This paper selects the preferential tax situation of the comprehensive utilization of value-added tax(VAT)of Hua tai co.,LTD.,analyzing the influence of the comprehensive utilization of VAT tax policy on the technological progress of Hua tai,and will it transfer into economic and ecological output.Then we verify the conclusions.Through the research,we draw conclusions followed.Firstly,the comprehensive utilization of resources VAT tax policy has effectively promoted the technological progress of enterprises.Secondly,companies that lack of research and development hasn't paid enough attention to the comprehensive utilization of resources VAT tax preferences;with the progress of enterprise green technology,the conversion rate of economic output is not necessarily higher,and there may be lag effect between input and output.Thirdly,based on the comprehensive utilization of resources of VAT tax incentives,it affect green technological progress to promote the company's ecological output and improve the efficiency of ecological benefit in terms of technological progress.However,this kind of green technology progress is still not enough to promote the ecological output,which shows that enterprises do not pay enough attention to the environmental protection requirements of the VAT tax preferences policy.
Keywords/Search Tags:Comprehensive utilization of resources, VAT tax preferences, Ecological output, Economic output, Technical progress efficiency
PDF Full Text Request
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