Exploring the method of calculating the amount of overlapping enjoyment of enterprise income tax benefits

[1] Okamuro, H., & Sakuma, Y. (2021). The effects of r&d tax incentive reform on r&d expenditures: the case of 2009 reform in japan. TDB-CAREE Discussion Paper Series. Search in Google Scholar

[2] Mabe-Madisa, G. V. (2018). A decision tree and nave bayes algorithm for income tax prediction. African Journal of Science Technology Innovation and Development, 10(28), 1-9. Search in Google Scholar

[3] Chen, Z., He, Y., Liu, Z., Juan Carlos Suárez Serrato, & Xu, D. Y. (2021). The structure of business taxation in china. Tax Policy and the Economy, 35. Search in Google Scholar

[4] Xiangyu, W., Peng, J., & Yang, Q. (2009). A Quantitative Study on Individual Income Tax Progressive Rate Reform in China: A GA-Based Microsimualtion Approach. Search in Google Scholar

[5] Huo, L., Huang, Y., Liu, K., Shi, H., & Liu, B. (2021). Design of green tax system plan for china’s automobile products and evaluation on environmental benefits. E3S Web of Conferences. Search in Google Scholar

[6] Chen, L., & Zhang, H. (2021). Strategic authoritarianism: the political cycles and selectivity of china’s tax break policy *. American Journal of Political Science. Search in Google Scholar

[7] Qi, Y., Shao, S., Tian, Z., Xu, Y., & Yin, J. (2022). Environmental consequences of fair competition: evidence from china’s corporate income tax merger policy. Ecological Economics, 195. Search in Google Scholar

[8] Jia, P., & Lim, K. Y. (2021). Tax policy and toxic housing bubbles in china. The B.E. Journal of Macroeconomics, 21. Search in Google Scholar

[9] Fortnam, B. (2022). China’s finance minister promises tax breaks to support tech self-reliance. Inside U.S. Trade(8), 40. Search in Google Scholar

[10] Yin, I. (2021). China, eu likely to have talks on carbon border tax: icef panelists. Platts Coal Trader International(195), 21. Search in Google Scholar

[11] Zhou, Q., Li, T., & Gong, L. (2022). The effect of tax incentives on energy intensity: evidence from china’s vat reform. Energy economics(Apr.), 108. Search in Google Scholar

[12] Peroni, F. (2021). S america flat steel import mart shaken by china tax rebate change. American Metal Market Daily(31/2), 129. Search in Google Scholar

[13] Lee, A. (2021). China mulls tax overhaul for steel in push to meet green goals. Environment & Energy Report(Mar.). Search in Google Scholar

[14] Han, Y., Zhao, W., Hao, H., Zhang, X., & Zhou, J. (2021). Analysis of income attribution of consumption tax in china’s central and local government. Discrete Dynamics in Nature and Society. Search in Google Scholar

[15] Chen, H., Liu, S., Wang, J., & Wu, Z. (2022). The effect of geographic proximity on corporate tax avoidance: evidence from china. Journal of Corporate Finance, 72. Search in Google Scholar

[16] Chen, S., Ye, Y., & Jebran, K. (2022). Tax enforcement efforts and stock price crash risk: evidence from china. Journal of international financial management & accounting(2), 33. Search in Google Scholar

[17] Newbery, C. (2021). Argentina’s chubut province implements tax incentives to increase crude output. Platt’s Oilgram News(79), 99. Search in Google Scholar

[18] Ni, T., Wang, X., & Wang, Y. (2022). How do tax incentives lead to investment shifting? evidence from china. Emerging Markets Finance and Trade, 58. Search in Google Scholar

[19] Siahaan, A. L. S. (2021). Analysis of income tax incentives (pph) during the covid-19 pandemic in indonesia. Search in Google Scholar

[20] Tachinakis, P. (2022). Tax benefits determinants and earnings management: results from the eurozone countries. International Journal of Computational Economics and Econometrics, 12. Search in Google Scholar

[21] Barth, J. R., Sun, Y., & Zhang, S. (2021). Opportunity zones: do tax benefits go to the most distressed communities?. Journal of Financial Economic Policy, ahead-of-print(ahead-of-print). Search in Google Scholar

[22] Lea Janiková, & Renáta Pakiová. (2021). Support of business innovation in the form of tax benefits for r&d of entrepreneurs in slovakia. Balkans Journal of Emerging Trends in Social Sciences, 4(1), 31-42. Search in Google Scholar

[23] Fang, H., Su, Y., & Lu, W. (2022). Tax incentive and corporate financial performance: evidence from income tax revenue sharing reform in china. Journal of Asian Economics, 81. Search in Google Scholar

[24] Jordan, E. (2021). Super-deduction tax incentive offers key opportunity for compressed air investments. Building Services & Environmental Engineer: The authoritative voice of the industry. Search in Google Scholar