Learn about changes to the European Union’s value-added taxes and how you can remain compliant with the help of UPS.
agoing in time 进来及时[translate] aBefresh 正在翻译,请等待...[translate] a我想都会有 I want all to be able to have[translate] aChina’s Value-Added Tax Reform, Firm Behavior 中国的增值税改革,牢固的行为[translate]
China reformed value-added tax (VAT) by removing investment from the tax base in northeastern provinces in 2004, which is a "natural experiment" of its tax system. Using difference-in-differences method, this paper for the first time investigates the impact of VAT reform on China firms' ...
aexisting firms’ endogenous switch between industries, and firms’ endogenous choice of[translate] aKey Words: value-added tax reform, investment tax credit, firm investment, China[translate]
1.The author points out that reform in value-added tax will lead to the decrease of government revenue,overheated demand for investment and the mountion pressure on employment.在我国进行增值税改革试点的背景下,本文以江苏省的实际情况为例,分析了增值税改革对财政收入、投资和就业等方面可能产生的负效应...
that according to the statistics of tax authorities, during the three years from 2009 to 2011, due to the implementation of the value-added tax reform, the tax revenue has been reduced by about 500000000000 in the past three years, and the tax burden of enterprises has been significantly ...
1 The effect of investment tax incentives on firm investment is expected to be positive, whilst its effect on firm employment is not clear. In 2004, China started a pilot reform of value-added tax (VAT) system in six broadly defined industries in the three northeastern provinces. Under the ...
Firm investment and exporting: Evidence from China's value-added tax reform☆Qing Liua,⁎, Yi LubaSchool of International Trade and Economics, University of International Business and Economics, Beijing 100029, ChinabDepartment of Economics, National University of Singapore, 1 Arts Link, 117570, ...
China reformed value-added tax (VAT) by removing investment from the tax base in northeastern provinces in 2004, which is a "natural experiment" of its tax system. Using difference-in-differences method, this paper for the first time investigates the impact of VAT reform on China firms' fixed...
This explores the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, the results suggest that there was no evident increase overall in fixed investment, and ...