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An Empirical Study on the Effect of Value-Added Tax Transition on China's Equipment Manufacturing R&D Investment

BU Wei1,QIAO Wen-jun1,CAI Hui-fen2(1.School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China;2.School of Business,Hull University,Hull,HU6 7RX England)  
This paper studies the effect of Value-Added Tax(VAT) transition on enterprise and industry profits.It then empirically tests and reveals the positive relationship between Research and Development(RD) investment and profit of equipment manufacturing industry(EMI).Finally,making use of relevant statistical data,it simulates the percent of increase on RD investment in every industry of EMI by China's VAT transition on the given premises.
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