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

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| F275

Supply Chain Coordination and the Profitability Effect of “Business Tax to VAT”

In order to avoid double taxation, China implemented the reform of “Business Tax to VAT”. Is corporate performance really improved after the reform? In the existing literature,...

First published at: Oct 03, 2020

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doi:10.16538/j.cnki.jfe.20200314.101

Journal of Finance and Economics, Vol. 46, Issue 10, pp. 93 - 108

| 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

| F301.0

The Land Finance Revenue under the “Business Tax to Value-added Tax Reform”: Constrains on the Planning Target of Construction Land

Wang Jian, Huang Jing, Wu Qun

Business Tax to Value-added Tax Reform（BTtoVAT）is the continuation and the fundamental measure of the structural tax cuts policy. On January 1, 2012, the pilot reform of BTtoVAT was init...

First published at: Jun 01, 2019

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doi:10.16538/j.cnki.jfe.2019.06.002

Journal of Finance and Economics, Vol. 45, Issue 06, pp. 17 - 28

| F812.42

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

| F810.4;F062.9

Does the Reform of Turnover Tax Promote the Upgrading of Industrial Structure?An Analysis of PVAR Model from a Perspective of Business-to-VAT Reform

Sun Zheng

Based on the non-equilibrium growth model proposed by Baumol (1967), and the exploration of a new round of fiscal and taxation reform, this paper examines the internal economic logic betwe...

First published at: Feb 03, 2017

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doi:10.16538/j.cnkij.fe.2017.02.005

Journal of Finance and Economics, Vol. 43, Issue 02, pp. 70 - 83

| 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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Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 06, pp. 42 - 53,65

Dynamic Effect of Replacing Business Tax with VAT on Fiscal Revenues and the Economy:Analysis Based on CGE Model

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Journal of Finance and Economics, Vol. 40, Issue 02, pp. 4 - 18