E3S Web Conf.
Volume 198, 20202020 10th Chinese Geosynthetics Conference & International Symposium on Civil Engineering and Geosynthetics (ISCEG 2020)
|Number of page(s)||4|
|Section||Exploration and Innovation of Construction Engineering Technology|
|Published online||26 October 2020|
VAT reduction and corporate investment – Based on the civil engineering firm
Department of Accounting, Beijing jiaotong University, 100089, Beijing, China
Existing studies have shown that VAT reform stimulates business investment. In this paper, civil engineering firm are taken as samples to study whether the reduction of VAT will stimulate the investment of civil engineering firm by referring to the domestic and foreign literature related to enterprise investment in tax reform.
© The Authors, published by EDP Sciences 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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