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.

Keywords:

Empirical analysis, fixed assets investment, transformation of VAT,

References

Competing interests

The authors have no competing interests.

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Copyright

The authors have no competing interests.