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

Bu, Wei, Qiao, Wenjun and Cai, Huifen (Helen) (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. ISSN 1672-8106 (doi:CN11-5224/C)

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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

Item Type: Article
Research Areas: A. > Business School > International Management and Innovation
Item ID: 19725
Useful Links:
Depositing User: Helen Cai
Date Deposited: 04 May 2016 14:20
Last Modified: 31 May 2019 05:16
URI: https://eprints.mdx.ac.uk/id/eprint/19725

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