云南高校图书馆联盟文献共享服务平台- REFUND

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Releasing Buying Potential: 《ChinAfrica》2025年第5期36-38,共3页HU FAN; China introduces a range of policies aimed at elevating the role of consumption as a growth driver.Foreign tourists landing in China now have one more reason to spend.With the roll-out of a new“refund-upon-purchase”...; 关键词：refund upon purchase foreign tourists tax rebate consumption CONVENIENCE growth driver

VAT Neutrality and Corporate Cash Holdings—Based on the Research of Uncredited VAT Refund Policy: 《China Finance and Economic Review》2023年第2期49-71,共23页Yanxiang Xie Jiaqi Qin Zhen Jin Mingyang Geng; General Program of the National Natural Science Foundation of China"Bank Development,Debt Capital and Corporate Innovation-Mystery of Macro-Micro Contradictions and Its Explanation"(71772091);Tianjin Research Innovation Project for Postgraduate Students"Research into the Corporate Cash Holdings and Corporate Value amid Digital Financial Development"(2021YJSB079).The authors would like to express appreciation for the valuable suggestions from anonymous reviewers,as well as from associate professor Cheng Cheng of Hunan University and Dr.Yuchen Yang of Nankai University at the 19th Chinese Finance Annual Meeting.The authors take sole responsibility for the paper.; This paper regards the uncredited value-added tax(VAT)refund policy promulgated in 2018 as an exogenous shock to improve the neutrality for VAT.Based on the statistics of listed companies in the non-financial sectors ...; 关键词：value-added tax(VAT) tax neutrality corporate cash holdings uncredited VAT refund policy

Research on Tax Rebate for Small and Micro Enterprises: 《外文科技期刊数据库(文摘版)经济管理》2022年第6期158-162,共5页WANGLina; Inclusive tax reduction and refund for small and micro enterprises is of great significance in implementing tax reduction and fee reduction, deepening structural reform on the supply side, reducing the burden on small...; 关键词：small and micro enterprises tax reduction refund a tax

Changes of Withholding Tax in Poland in 2019-2021:Impact on Foreign Investments: 《Belt and Road Initiative Tax Journal》2021年第2期53-58,共6页Jerzy Litwinow; This study focuses on the taxation of foreign investments in Poland in terms of withholding tax.Over the past three years,there have been significant changes in the way they are taxed,as a result of which the relief a...; 关键词：Withholding tax Tax reform Pay and refund mechanism Foreign investments

Reforming VAT Refund System in Georgia: 《Belt and Road Initiative Tax Journal》2021年第2期49-52,共4页Dachi Kinkladze; This article is trying to share experience of Georgia in reforming its VAT refund system by highlighting key elements in the process of the reform as well as demonstrating key features in the operation of profound VAT...; 关键词：Automated VAT refund Automated risk management system Tax reform

Contracting foreign export trade mode thinking oi tax refund: 《中国国际财经（中英文版）》2015年第11期39-42,共4页U in li; 关键词：贸易方式对外承包 “走出去”战略出口工程承包施工企业承包项目

Bank’s repayment obligations under refund guarantees in shipbuilding finance: 《海大法律评论》2013年第1期217-240,共24页ZHENG Lei; The refund guarantee is undoubtedly a significant document required in the Shipbuilding projects. Due to the lack of uniform test for identifying the independent guarantee in different jurisdictions,slight differences...; 关键词：SHIPBUILDING SHIPBUILDING FINANCE REFUND GUARANTEE bank's repaymentobligations

CNIASuggested that Secondary Lead Enterprises should Continue to Implement Appropriate Simultaneous Levy-refund Policy: 《China Nonferrous Metals Monthly》2013年第10期7-8,共2页; The CNIA Recycling Metal Branch published a report on August 23,which put forward proposal to improve secondary lead recycling&utilization fiscal and taxation policies,establish advanced and standardized secondary lea...; 关键词：Secondary recycling FISCAL standardized SAVING pro

Gingerly Stepping between the Law and Practice:Implications of the Real Rights Law of China 2007 on the Shipbuilding Refund Guarantee: 《海大法律评论》2010年第1期18-69,共52页LIN Jiang; The Real Rights Law of China(2007) is an important step made by China towards the legalization of commercial reality.The statute may have a few far-reaching effects in practice beyond the contemplation of legislators....; 关键词：Real Rights LAW SHIP Finance REFUND GUARANTEE SHIP Construction MORTGAGE Floating Charge Taizhou Model

A Part-Refund Model for Airline Overbooking Problem被引量：1: 《Journal of Donghua University(English Edition)》2009年第5期572-574,共3页胡盈薛丹胡良剑; In this paper, a mathematical model about the optimal booking level problem in airline overbooking rnanageanent is proposed. Firstly, the normal distribution is employed to approximate Poisson requests and binomial go...; 关键词：OVERBOOKING REVENUE booking level refund rate denied boarding

REFUND