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
| Type | Article |
|---|---|
| Title | Empirical research on the effect of value-added tax transition on China’s equipment manufacturing R&D investment |
| Authors | Bu, 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. |
| Publisher | Beijing Jiaotong University (Social Sciences Edition) |
| Journal | Journal of Beijing Jiaotong University |
| ISSN | 1672-8106 |
| Publication dates | |
| 12 Jun 2011 | |
| Publication process dates | |
| Deposited | 04 May 2016 |
| Accepted | 12 Jan 2011 |
| Output status | Published |
| Web address (URL) | http://wenku.baidu.com/view/9d04303df111f18583d05ac2.html?re=view |
| Digital Object Identifier (DOI) | https://doi.org/CN11-5224/C |
| Language | English |
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