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

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

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

| F015

Tax Competition and Tax Stickiness: From the Perspective of Multiple Performance Appraisal

Liu Jindong, Xu Wenjun, Wang Jiahui

Although the legislative power of tax collection in China belongs to the central government, the tax system feature of “a larger framework with fewer applications” has reserved a large s...

First published at: Oct 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.05.003

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 32 - 45

| F275;F293

Housing Purchase Restriction and Enterprise Burden: Evidence from Corporate Tax Burden and Penalty Expenditure

Cao Chunfang, Tu Manman, Xia Changyuan

Under the general tone of “housing for living in, not for speculation”, local governments have introduced corresponding purchase restriction policy to stabilize housing prices. However, ...

First published at: Nov 03, 2022

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doi:10.16538/j.cnki.jfe.20220914.301

Journal of Finance and Economics, Vol. 48, Issue 11, pp. 64 - 78,93

| F810.4

Reform of Replacing Business Tax with VAT, Industrial Interconnection and Manufacturing Upgrading: Based on the Mechanism Test of Tax Reduction and Producer Service Industry Agglomeration

Ni Tingting, Wang Yuetang, Wang Shuai

Recently, the reform of “replacing business tax with VAT” has been an important means for the Chinese government to promote economic growth. It has had a profound impact on the service i...

First published at: Aug 20, 2020

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doi:10.16538/j.cnki.jsufe.2020.04.002

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 04, pp. 18 - 31

| F406.73

Does Expected Tax Burden Discourage Corporate Investment? Explanation Based on Private Benefits of State-owned Shares

Lin Xu, Su Hongtong, Zhu Kai, et al

Based on the unique ownership structure of stated-owned enterprises（SOEs）in China, we examine the influence of expected tax burden on corporate investment decisions. Prior researches ind...

First published at: Mar 01, 2018

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doi:10.16538/j.cnki.jfe.2018.03.004

Journal of Finance and Economics, Vol. 44, Issue 03, pp. 45 - 55

Correlation Analysis of Inter-regional Tax Burden Differences and the Flow of Production Factors

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Journal of Shanghai University of Finance and Economics, Vol. 15, Issue 05, pp. 73 - 80

CFO's Power and Corporate Tax Burden Level: An Analysis from the Perspective of Corporate Ownership

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Journal of Finance and Economics, Vol. 38, Issue 10, pp. 58 - 68

Analysis of Tax Burden Changes in China's Financial Industry and Influential Factors:Based on Panel Data of Listed Companies

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Journal of Shanghai University of Finance and Economics, Vol. 14, Issue 04, pp. 82 - 91

Estimation and Analysis of Effective Average Tax Rates of Foreign Resident Enterprises in China and India

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Journal of Finance and Economics, Vol. 35, Issue 06, pp. 110 - 120

The Intergenerational Tax Incidence of Tax Reform in China

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Journal of Finance and Economics, Vol. 33, Issue 11, pp. 125 - 135