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【With the same tag:【a reform to replace business tax with value-added tax】 Found 1 articles】
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| 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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ESI
Journal of Shanghai University of Finance and Economics
, Vol. 18, Issue 06
, pp. 42 - 53,65
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