Articles with the same tag -- Department of Academic Journals, SUFE

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| F275；F244

Inclusive Tax Reduction and Within-firm Pay Gap: Evidence from the VAT Reform

In the process of promoting common prosperity, fiscal and taxation policies play an irreplaceable role, so exploring the relationship between taxation and within-firm pay gap has important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240415.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 64 - 78

| F741.2

Cross-border E-commerce Reform and Wage Income: A New Open Perspective

Hu Haoran, Song Yanqun

As a new form of opening up, cross-border e-commerce plays an important role in stabilizing import and export and absorbing employment. It is also one of the important ways to promote a ne...

First published at: May 03, 2022

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doi:10.16538/j.cnki.jfe.20211218.201

Journal of Finance and Economics, Vol. 48, Issue 05, pp. 49 - 63

| F275.1;F812.0

Will End-of-Period Tax Credit for VAT Inhibit the Financialization of Entity Enterprises?

Huang Xianhuan, Yang Yujie

Building a safe bottom line to prevent systemic financial risks is one of China’s key economic work. In order to restrain enterprises from “shifting from real to virtual”, China has suc...

First published at: Jun 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.03.003

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 03, pp. 31 - 44

| F061

Regional Tax Reduction Policy and Enterprise Productivity：Learning Effect and Selection Effect

Liu Xueyan, Li Guangqin, Ji Yongbao

It is of great practical significance for policy-making to accurately identify the effect and mechanism path of regional tax reduction policy on enterprise productivity. China is striving ...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210718.102

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 80 - 94

| F275

Chinese-style Tax and Fee Reduction and Economic High-quality Development：A Study from the Perspective of Enterprise Financialization

Li Zhen, Li Maolin

In recent years, a large number of non-financial enterprises in China have been engaged in financial activities, and the national economy has obviously introduced the trend of “from reali...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20210415.201

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 4 - 18

| F061

How Do Tax Cuts Affect Firm Business Efficiency? Based on the Quasi-natural Experiment of Western Development Policy

Wu Huihang, Liu Xiaobing, Ji Yongbao

The reduction in the costs of real economy enterprises and the rise in their economic efficiency are the core content of the supply-front reform in China and the tax cut policy is the most...

First published at: Apr 03, 2017

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doi:10.16538/j.cnki.jfe.2017.04.005

Journal of Finance and Economics, Vol. 43, Issue 04, pp. 55 - 67

An Analysis of the Current Excessive Tax Growth and Choice of Tax Policy

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Journal of Finance and Economics, Vol. 28, Issue 12, pp. 62 - 67

On the Organization Substitution Effect of Taxation:The Supply School's Proposals on Reducing Tax

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Journal of Finance and Economics, Vol. 26, Issue 09, pp. 27 - 32