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

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| F812；F276

Fiscal Capacity, Tax Reduction Enforcement, and Tax Compliance: Evidence from Preferential Income Tax Policies for Small and Micro Enterprises

Zou Chen, Dai Xiaoyong

Despite the central government’s ongoing efforts to enhance tax reductions for small and micro enterprises (SMEs) in China, many eligible enterprises fail to benefit from these policies, ...

First published at: Jan 03, 2026

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doi:10.16538/j.cnki.jfe.20251112.301

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 93 - 107

| F275；F244

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

Zhao Yichao, Liu Hang

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

| 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

| F812.42

The Impact of R&D Tax Reduction and Exemption on Financial Constraints of Enterprises and Its Functional Mechanisms: An Empirical Research Based on Micro-data of Chinese Enterprises

Jiang Xiaoyun, Wang Chong, Gao Mengmeng

Under the background of innovation-driven in China, in view of the fact that there are few studies on the impact of R&D tax reduction and exemption on financial constraints of enterpri...

First published at: Sep 01, 2019

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doi:10.16538/j.cnki.jfe.2019.09.005

Journal of Finance and Economics, Vol. 45, Issue 09, pp. 57 - 70

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