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【With the same tag:【value-added tax】 Found 5 articles】 /Page Order by: Asce Desc

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| F812；F272

Walk Toward “Intelligence”: Can VAT Credit Refund Promote Enterprise Intelligent Development?

Zhu Ying, Huang Wei, Zhou Nan

Artificial intelligence (AI) stands as the core driving force behind the new round of technological revolution, playing a pivotal role in the high-quality development of China’s economy a...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20250315.401

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 125 - 139

| F812

The Employment Creation Effect of Value-added Tax Refunds

Liu Guanchun, Wu Jiaqi, Ye Yongwei, et al

As the main demand side of the labor market, enterprises play a remarkable role in stabilizing employment. In the context of increasing downward pressures on the economy, it is of great si...

First published at: Nov 03, 2023

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doi:10.16538/j.cnki.jfe.20230414.201

Journal of Finance and Economics, Vol. 49, Issue 11, pp. 19 - 33,94

CORPORATE FINANCE | F270

Value-added Tax, Bargaining Power and Enterprises “from Real to Virtual”

Huang Xianhuan, Zhang Xianjing

This paper selects the data of Shanghai and Shenzhen A-share listed non-financial and non-real estate companies in China from 2007 to 2020, to empirically analyze the relationship between ...

First published at: May 20, 2023

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doi:10.16538/j.cnki.fem.20221128.203

Foreign Economics & Management, Vol. 45, Issue 05, pp. 84 - 100

| F812.42；F124.6

Value-Added Tax Reform, Markup Dispersion and Resource Allocation

Kang Maonan, Mao Kailin, Liu Canlei

As an important part of the proactive fiscal policy, tax reduction is a powerful means for a country to implement macro regulations. The Chinese government has always taken reducing the co...

First published at: Feb 01, 2019

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doi:10.16538/j.cnki.jfe.2019.02.001

Journal of Finance and Economics, Vol. 45, Issue 02, pp. 4 - 16

| F812.42

Do Investors Favor the VAT Reform? Evidence from Comprehensive VAT Transformation and a Reform to Replace Business Tax with Value-added Tax

Ni Tingting, Wang Yuetang

In recent years, Chinese government takes value-added tax reform as an important measure of reducing tax burden and promoting industrial upgrading. This paper takes VAT transformation in 2...

First published at: Dec 01, 2016

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Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 06, pp. 42 - 53,65

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