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

| 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

| F275；F230

The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance: Evidence from the VAT Rate Simplification Reform

Chen Dong, Lu Jiani, Zhou Yujie, et al

One of the goals of tax system reform is to gradually increase the proportion of direct tax and optimize the structure of tax revenue on the premise of stabilizing tax burden. An important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20231019.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 49 - 63

| 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

| F424

VAT Reform, Tax Incentives and Firm Green Development

Li Zhen, Wang Beibei, Cao Yunhui

Promoting the green transformation of development mode is an important link in achieving high-quality development. At the same time, tax incentives have played a positive role in stimulati...

First published at: May 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.303

Journal of Finance and Economics, Vol. 49, Issue 05, pp. 109 - 123,153

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

| D922.22

Perfection of VAT Rules on Transactions of Financial Goods in China

Weng Wuyao

Whether the tax rules on transactions of financial goods, which play an increasingly important role in the development of financial industry in China, are reasonable or not has an importan...

First published at: Aug 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.04.010

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 04, pp. 138 - 152

| F812.4

Fiscal Shock, Institutional Environment and Local Government Financing Diversification: Evidence from the “Five-to-five” Sharing Reform of VAT

Qi Yu, Fu Yongting, Yu Jinliang

Fiscal pressure will affect the financing strategy choice of local governments and vary by the institutional environment. Numerous studies have explored the impact of fiscal pressure in te...

First published at: Nov 03, 2022

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doi:10.16538/j.cnki.jfe.20220915.401

Journal of Finance and Economics, Vol. 48, Issue 11, pp. 94 - 108

| 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

| F812.2

Economic Effect Evaluation on the VAT Rate Reduction and Additional Deduction Policy：Research Based on the Dynamic Computable General Equilibrium Model

Hu Haisheng, Wang Keqiang, Liu Hongmei

The VAT reduction policy is an important part of China’s large-scale tax reduction and fee reduction policy since 2018, which mainly includes two sub-policies: tax rate reduction（tax rat...

First published at: Jan 03, 2021

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doi:10.16538/j.cnki.jfe.20201015.103

Journal of Finance and Economics, Vol. 47, Issue 01, pp. 4 - 17

| F752.62；F812.0

China’s Value-added Tax Reform and Quality Upgrade of Export Products

Sheng Dan, Yang Huimei

At this stage, China’s economy has shifted from a high-speed growth stage to a high-quality development stage. We must adhere to quality first, promote quality changes in economic de...

First published at: Jun 01, 2020

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doi:10.16538/j.cnki.jfe.2020.06.006

Journal of Finance and Economics, Vol. 46, Issue 06, pp. 79 - 93