The Reform From BT to VAT Effect on Transport Industry
By theoretical calculations and empirical analysis, we analyzed the influence of reform to replace business tax (BT) with value-added tax (VAT) on transport industry. We selected 67 listed companies from railway transport, road transport, pipeline transport, maritime transport, air transport and oth...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2015-01-01
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| Series: | SHS Web of Conferences |
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| Online Access: | http://dx.doi.org/10.1051/shsconf/20151701012 |