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JOURNAL OF STRATEGIC INNOVATION AND SUSTAINABILITY
The Analysis of the Conversion of New and Old Kinetic Energy in Third-tier Cities from the Perspective of New Taxes: Taking City A as an Example
Author(s): Qiaowan Wang, Ao Niu, Guangwei Li
Citation: Qiaowan Wang, Ao Niu, Guangwei Li, (2020) "The Analysis of the Conversion of New and Old Kinetic Energy in Third-tier Cities from the Perspective of New Taxes: Taking City A as an Example," Journal of Strategic Innovation and Sustainability, Vol. 15, Iss. 1, pp. 146-155
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The economic adjustment function of taxation has played an important role in promoting the China’s conversion of new and old kinetic energy of enterprises. This study based on precious first-hand quarterly data of more than a hundred key tax source companies in City A from 2015 to the first quarter of 2018. The results show that government tax incentives and strengthened supervision have significantly promote the innovation level of enterprises; after the "replacing the business tax with a value-added tax", high labor costs of modern service hinder the speed of new and old kinetic energy conversion.
