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【With the same column:【专题讨论·完善税收治理体系】 Found 3 articles】     /Page   Order by:   Asce   Desc   
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    |  F812
The Income Distribution Effect of Strengthened Tax Administration Independence: New Findings Based on the Merger of National and Local Tax Agencies
Sun Zeyu, Wang Gaibian, Sun Fan
First published at: Dec 01, 2025
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doi:10.16538/j.cnki.jsufe.2025.06.005
Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 64 - 77
    |  F812.42;F273.1
Sustained Tax Preferential Expectations and Firms’ Innovation Behavior: Evidence from Intersection of Two Types of VAT Refund Policies
Liu Jindong, Li Yimeng
First published at: Dec 01, 2025
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doi:10.16538/j.cnki.jsufe.2025.06.004
Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 49 - 63
    |  F812.7
Market Access Deregulation and the Effectiveness of Tax Preferential Policies: A Quasi-natural Experiment Based on the Negative List for Market Access
Zhou Shuya, Fang Yi, Hou Jiaqi
First published at: Dec 01, 2025
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doi:10.16538/j.cnki.jsufe.2025.06.003
Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 33 - 48
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