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Project Research

We are carrying out various research in respect of tax theories, policies and practices while aimed to move them forward by focusing on the industries' key issues.

Industry Fiscal and Tax Research Report
Research on Finance and Taxation of Listed Construction Companies in China (2020 Edition)

Research on Finance and Taxation of Listed Construction Companies in China (2020 Edition)


This paper was prepared by China Construction Enterprise Management Association in collaboration with Beijing Hargent and published by China Finance and Economy Press in 2020. This paper is a comprehensive collection of data relating to the annual reports of 108 listed companies in the construction industry from 2016 to 2019, based on publicly available information that involves operating revenue, profit, gross profit margin, net profit margin, gearing ratio, return on net assets, investment in R&D, etc. for the construction industry in general and the seven major industry segments, as well as for enterprises of different sizes and holding types in the past four years. Meanwhile through compare with a multi-dimensional data comparison and analysis of the financial and taxation situation of listed companies in the construction industry, summarized the financial and taxation problems that solved in the construction industry and provided directional guidance to assisted construction enterprises improved quality and increased efficiency



Compile:
Hargent  Beijing

ISBN:
978 - 7 - 5223 - 0131 - 0

Pages 
218

Price:
60.00¥

Publication time:
November, 2020

Press:
China Finance Press
catalogue
  • Part 1 Introduction

    Background and purpose

    Subjects and Methodology

  • Part 2 Analysis of the financial and tax situation

    Construction industry

    Listed company financial statement

    Amount and structure of tax paid by listed companies

  • Part 3 Financial Analysis

    Analysis of Industry

    Analysis of size

    Analysis of holding equity

  • Part 4 Analysis of the tax situation

    Analysis of Industry

    Analysis of size

    Analysis of holding equity

  • Part 5 Analysis of tax allowance

    Low tax incentives in high tech and western development

    Allowance of Deductions for R&D expenses

  • Part 6 Analysis of the social security premium situation

    Total social security contributions

    Social security contributions as a proportion of total costs paid for employees

  • Part 7 Conclusion and recommendations

    Conclusion in research

    Proposals for strengthening tax administration in the construction industry

  • Appendices Ranking

    Appendices1 Ranking of listed companies in the construction industry in terms of revenue profit and total tax paid (2019),

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