PDF
Full
Outline
Affected by the complex situation at home and abroad, the financing cost of Chinese enterprises is high. The VAT policy is one of the key measures to reduce taxes and fees, which has a significant effect on reducing the burden on enterprises. A differentially differential model was used to explore the impact of this policy on corporate debt financing costs based on pilot data from some industries in 2018. The results show that after the implementation of the policy, the debt financing cost of enterprises has decreased significantly, especially in the non-state-owned, small and competitive industries of enterprises, while the impact on state-owned and large enterprises is small. This result can provide a basis for further deepening the tax rebate policy and helps promote the healthy and sustainable development of enterprises.
PDF
403
211
| 科 Family | 属数 Number of genus | 种数 Number of species | 占总种数比例 Percentage of total species (%) | 属 Genus | 种数 Number of species | 占总种数比例 Percentage of total species (%) |
|---|---|---|---|---|---|---|
| 鹅膏菌科Amanitaceae | 2 | 11 | 5.26 | 鹅膏菌属 Amanita | 10 | 4.78 |
| 小菇科 Mycenaceae | 2 | 12 | 5.74 | 丝盖伞属 Inocybe | 5 | 2.39 |
| 多孔菌科 Polyporaceae | 8 | 14 | 6.70 | 蜡蘑属 Laccaria | 5 | 2.39 |
| 红菇科 Russulaceae | 3 | 23 | 11.00 | 小皮伞属 Marasmius | 6 | 2.87 |
| 小菇属 Mycena | 11 | 5.26 | ||||
| 光柄菇属 Pluteus | 5 | 2.39 | ||||
| 红菇属 Russula | 17 | 8.13 | ||||
| 栓菌属 Trametes | 5 | 2.39 |
关闭全屏
No. 86 Xueyuan South Road, Haidian District, Beijing
010-62199257
qkjq@cast.org.cn
Copyright © 2025 China Association for Science and Technology. All rights reserved. For all open access content, the relevant licensing terms apply.
Sponsored by the Office of the Leading Group for Cybersecurity and Informatization of CAST, and supported by Science and Technology Review Publishing House
