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【With the same tag:【technical introduction】 Found 1 articles】 /Page Order by: Asce Desc

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The Effect of ‘to Replace Business Tax with VAT’ on the Indigenous Innovation of Manufacturing Enterprises: With Some Implications for Technical Introduction of Manufacturing Enterprises

Wang Guijun, Cao Ping

‘To replace business tax with VAT’ policy opens up the VAT deduction chain, not only impacting enterprises’ tax burden, but also changing the behavior of enterprises. The...

First published at: Mar 01, 2018

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doi:10.16538/j.cnki.jfe.2018.03.001

Journal of Finance and Economics, Vol. 44, Issue 03, pp. 4 - 19

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