Bu, Weil, Qiao, Wen-Junl and Cai, Huifen (2011) An Empirical Study on the Effect of Value-Added Tax Transition on China's Equipment Manufacturing R&D Investment. Journal of Beijing Jiaotong University(Social Sciences Edition (4). pp. 17-20. ISSN 1672-8106Metadata only available from this repository.
This paper studies the effect of Value-Added Tax(VAT) transition on enterprise and industry profits.It then empirically tests and reveals the positive relationship between Research and Development(RD) investment and profit of equipment manufacturing industry(EMI).Finally,making use of relevant statistical data,it simulates the percent of increase on RD investment in every industry of EMI by China's VAT transition on the given premises.
|Subjects:||H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor
T Technology > TS Manufactures
|Schools:||The Business School|
|Depositing User:||Sara Taylor|
|Date Deposited:||02 May 2013 15:50|
|Last Modified:||02 May 2013 15:50|
Downloads per month over past year
Repository Staff Only: item control page