Empirical research on the effect of value-added tax transition on China’s equipment manufacturing R&D investment

Article

Bu, W., Qiao, W. and Cai, H. 2011. Empirical research on the effect of value-added tax transition on China’s equipment manufacturing R&D investment. Journal of Beijing Jiaotong University. 2011 (4), pp. 17-20. https://doi.org/CN11-5224/C
TypeArticle
TitleEmpirical research on the effect of value-added tax transition on China’s equipment manufacturing R&D investment
AuthorsBu, W., Qiao, W. and Cai, H.
Abstract

Abstract：This paper studies the effect of Value-Added Tax (VAT) transition on enterprise and industry profits. It then empirically tests and reveals a positive relationship between Research and Development (R&D) investment and profit of equipment manufacturing industry (EMI). Finally, making use of relevant statistical data, it simulates the percent of increase on R&D investment in every industry of EMI by China’s VAT transition on the given premises.
Key Words：Value-Added Tax(VAT) transition; Equipment Manufacturing Industry(EMI); Research and Development(R&D) Investment

PublisherBeijing Jiaotong University (Social Sciences Edition)
JournalJournal of Beijing Jiaotong University
ISSN1672-8106
Publication dates
Print12 Jun 2011
Publication process dates
Deposited04 May 2016
Accepted12 Jan 2011
Output statusPublished
Web address (URL)http://wenku.baidu.com/view/9d04303df111f18583d05ac2.html?re=view
Digital Object Identifier (DOI)https://doi.org/CN11-5224/C
LanguageEnglish
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