Effects of China＇s BT-to-VAT Reform on Listed Companies＇ Turnover Tax Burden
- ISSN号：1002-8102
- 期刊名称：《财贸经济》
- 时间：0
- 分类：F279.246[经济管理—企业管理;经济管理—国民经济] F812.42[经济管理—财政学]
- 作者机构：Business School, Hunan University, Changshang, China
- 相关基金：a National Accounting Research Key Project of the Ministry of Finance ＂A study on the Supervision and Governance Functions, Implementing Pathway and Promotion Mechanism of Audits （Grant No.2015KJA017）＂; General Project of Hunan Provincial Foundation for Philosophical, Social and Scientific Research ＂Study on the Supervision and Governance Functions of Audits in the New Normal＂ （Grant No.15YBA079）; and Social Sciences Foundation of China （SSFC） ＂A study on the Supervision of Asset Mispricing, the Mitigation of Systematic Financial Risks and Dynamic Supervision＂ （Grant No.16BGL050）. We appreciate the comments and suggestions from anonymous reviewers but take sole responsibility for this paper.
关键词：
上市公司, 增值税, 流转, 改革, 中国, 非国有企业, 企业负担, 电信, BT-to- VAT reform, turnover tax, effects on tax burden
中文摘要：
Corresponding author： Cao Yue, email： fengyun8415@126. com
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