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There are some defects about our current calculation method for VAT standard income. Such as tariff design does not consider energy conservation and emission reduction, and the upgrading of the industrial structure, expanding opening degree, resources exploitation and other factors. In order to solve the defect of estimated method. We redesign the income tax rate model of standard VAT which can assess...
In 2010, China's domestic value-added tax revenue is 2.109195 trillion yuan, accounting for 29% of the total income tax revenue, is one of China's current major taxes. Therefore, based on the data in the CTAIS to analyse the tax burden, and constructs the VAT tax burden warming system, is the effective measures to keep the rapid growth of VAT. meanwhile, through drawing up the value added table, can...
Prior evidence has demonstrated association between capital structure and corporation value. This paper extends literature by revising variables representing corporation value and proposing a link between ownership concentration and debt structure based on the data of Chinese listed companies from 2007 to 2010. With the comparison between companies of different types, results are as follows. Firstly,...
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