Research Article
Research on the Influence of VAT Credit Refund on Technological Innovation of Manufacturing Enterprises
@INPROCEEDINGS{10.4108/eai.1-9-2023.2338834, author={Quanyue Liu}, title={Research on the Influence of VAT Credit Refund on Technological Innovation of Manufacturing Enterprises}, proceedings={Proceedings of the 2nd International Conference on Public Management, Digital Economy and Internet Technology, ICPDI 2023, September 1--3, 2023, Chongqing, China}, publisher={EAI}, proceedings_a={ICPDI}, year={2023}, month={11}, keywords={tax policy;vat credit refund;technological innovation}, doi={10.4108/eai.1-9-2023.2338834} }- Quanyue Liu
Year: 2023
Research on the Influence of VAT Credit Refund on Technological Innovation of Manufacturing Enterprises
ICPDI
EAI
DOI: 10.4108/eai.1-9-2023.2338834
Abstract
VAT credit refund policy is an important measure to deepen the value-added tax reform in China. This policy has played a key role in helping enterprises rescue and stabilizing the economy. In order to further explore the leave for tax refund policy for the influence of manufacturing innovation, this paper introduced in April 2021 the benefit of nine categories advanced manufacturing enterprises to keep on tax refund policy, the use of double difference model, based on China's a-share manufacturing listed company's quarterly data regression analysis, We draw a conclusion that the tax rebate policy has played a role in promoting the level of technological innovation in the manufacturing industry.
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