VAT

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Uncertainty of the Export VAT Rebate Policy:Measurement and Its Effects
《China Finance and Economic Review》2024年第2期90-111,共22页Yanzhe Zhang Helian Xu Xiaokai Shao 
Youth Project of the Natural Science Foundation of Hainan Province(723 QN 218);National Natural Science Foundation of China(72103024);the National Social Science Fund of China(22VRC172).
Based on the export VAT rebate rate data from 2004 to 2015,this paper measures the uncertainty of Chinese export VAT rebate policy by using unexpected fluctuation of export VAT rebate rate,and finds that the index var...
关键词：export VAT rebate policy uncertainty export growth ordinary export 
Study on Causes of Differences in Tax Burden of Value-Added Tax from the Perspective of Industrial Linkage
《China Finance and Economic Review》2023年第4期44-64,共21页Deyin Chu Yuan Li Tongbin Zhang 
the major project supported by the National Social Science Fund(21&ZD096);the project supported by the National Social Science Fund(22VRC095);the project supported by the Natural Science Foundation of Colleges and Universities in Anhui Province(2022AH040087).
It is of great practical significance to analyze the differences of actual tax burden value-added tax(VAT)from the perspective of industrial linkage for accelerating the construction of a modern industrial system and ...
关键词：actual tax burden of VAT manufacturing industry industrial linkage production network Introduction 
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 
Tax Sharing and Fiscal Imbalances:Reconstruction of the VAT Sharing System in China
《China Finance and Economic Review》2021年第2期22-43,共22页Kezhong Zhang Wentao Zhang Xin Wan 
“Research on Labor Market Redistribution Effect of Social Insurance System Reform”supported by the National Social Science Fund(20BJY058);“Income Distribution and Modern Finance Discipline Innovation Base”(B20084)of the 111 Project of the Ministry of Education of China.
Unreasonable distribution of regional fiscal revenue may lead to fiscal imbalance,while narrowing the fiscal gap will help to establish a modern fiscal relationship between the central government and local governments...
关键词：tax sharing fiscal imbalances intergovernmental fiscal relationship 
The realistic choice to replace business tax with VAT in China’s financial industry
《China Finance and Economic Review》2015年第4期3-22,共20页Yang Bin Lin Xinda Hu Wenjun 
It has become a global problem to levy the standard value-added tax(VAT)on financial services.Due to the infeasibility of credit input VATs by invoice,it is infeasible to build a standard VAT system in this field.If t...
关键词：replacing business tax with VAT financial services reform of tax system VAT 
Effects of China’s VAT system transition on firms’investment and employment——Empirical evidence from the national tax surveys of 2008-2009
《China Finance and Economic Review》2015年第4期23-38,共16页Mao Jie Zhao Jing Huang Chunyuan 
Beijing Philosophy and Social Science Planning Project:“Fiscal and Taxation Reform and Accelerating the Transformation of Economic Development Mode in Beijing:From the Perspective of Replacing Business Tax with VAT(13JGC070)”;The Research Project of University of International Business and Economics:“Tax Economics”(X13007).
Based on a theoretical analysis,this paper empirically studies the effects of China’s VAT system transition in 2009 on the Chinese firms’fixed capital investment and employee recruitment by using the data of Nationa...
关键词：overall transition of the VAT system fixed capital investment employment producing propensity score matching 
The effects of China’s VAT enlargement reform on the income redistribution of urban households被引量：1
《China Finance and Economic Review》2015年第2期72-96,共25页Du Li 
Using the 2007 input-output data and 2012 household survey data,this paper estimated the overall VAT and business tax burden of urban households in China on basis of the statutory tax rates,and then studied the redist...
关键词：VAT enlargement redistribution effects general entropy index input-output model 
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