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Publikováno v:
国際開発研究フォーラム. 42:63-83
China has implemented a reform of the VAT (Value Added Tax) in 2009. We estimate, in this study, effects of this VAT reform on prices and tax payments by industry with a focus on "refund rate of export tax" and "tax credit of investment goods". As to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::a54f69b9c7fed51a9e691fdebc582c09
https://nagoya.repo.nii.ac.jp/records/14348
https://nagoya.repo.nii.ac.jp/records/14348
Autor:
YE, Zuoyi
Publikováno v:
国際開発研究フォーラム. 35:237-259
With the progress of market economy and the rapid regional growth, the gap between regions is becoming more and more conspicuous and it is important to investigate the economic structure and inter-relationship between different regions in China. In t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::56bb0e5e69b38c9f85a233eb7df5247e
https://nagoya.repo.nii.ac.jp/records/7142
https://nagoya.repo.nii.ac.jp/records/7142