Can value-added tax incentives of new energy industry increase firm's profitability? Evidence from financial data of China's listed companies

2020 ◽  
Vol 86 ◽  
pp. 104654 ◽  
Author(s):  
Chuanwang Sun ◽  
Yanhong Zhan ◽  
Gang Du
Keyword(s):  
Value Added ◽  
Listed Companies ◽  
Tax Incentives ◽  
Financial Data ◽  
Energy Industry ◽  
Value Added Tax ◽  
New Energy

scholarly journals Research on the Economic Impact of New Energy Fiscal and Tax Policies Based on CGE Model -- A Case from Inner Mongolia

2018 ◽  
Vol 53 ◽  
pp. 01044
Author(s):  
HAN Weihong ◽  
PAN Lingling ◽  
YANG Xinjiletua
Keyword(s):  
Inner Mongolia ◽  
Negative Impact ◽  
Electric Energy ◽  
Value Added ◽  
Cge Model ◽  
Tax Policies ◽  
Value Added Tax ◽  
Tax Rate ◽  
New Energy ◽  
The Government

The development of new energy is not only an objective need for sustainable development of mankind, but also an important breakthrough for the world to foster new economic growth points. The focus of this article is on what kind of fiscal and tax policies the government implements can better guide the development of new energy and have a more favorable impact on the economy. This paper, taking wind power and solar photovoltaic power industries in the Inner Mongolia as an example, using the dynamic 3ED-CGE model, explored the economic impacts of different financial subsidies and preferential tax policies on new energy enterprises. And then this paper provided suggestions for the formulation of fiscal and tax policies. The study founded that compared with the fixed subsidy mechanism financial subsidies by the fall-off mechanism could be better to promote the growth of GDP, residents' welfare and employment. If the government didn't subsidize the new energy electric power's sales price to network after 2020, it would not have a negative impact. The 15% income tax rate was more effective in promoting the development of economic than 25%. 8.5% and 6% value-added tax rate exerted similar effects on the economy, but 6% value-added tax rate had a significant promotion on optimized adjustment the consumption structure of fossil energy and electric energy.

scholarly journals Assessed taxation in the health care sector in Ukraine and foreign countries: comparative and legal analysis

2020 ◽  
Vol 73 (2) ◽  
pp. 374-379
Author(s):  
Vladislav I. Teremetskyi ◽  
Oleksandr M. Bandurka ◽  
Emiliia S. Dmytrenko ◽  
Nataliа I. Atamanchuk ◽  
Oleksandra O. Kochura
Keyword(s):  
Health Care ◽  
Value Added ◽  
Tax Incentives ◽  
Legal Regulation ◽  
Health Care Sector ◽  
Tax Rates ◽  
Legal Analysis ◽  
Value Added Tax ◽  
Single Tax ◽  
Foreign Countries

The authors have defined and revealed the mechanism for collecting personal income tax, value added tax, single tax relating to health care sector in Ukraine and their analogues in other countries. Special attention has been paid to the problems in this field in Ukraine and the ways of their solution have been suggested. It has been proved that the mechanism of legal regulation of assessed taxation in the health care sector in Ukraine needs to be improved. Taking into account international experience, the authors have offered to amend the Tax Code of Ukraine on: the use of tax incentives of state support (USA); progressive assessed taxation of individual income (Spain, Germany, Poland, Slovakia, etc.); value added tax rates and benefits (USA, France, Hungary) and so on.

Capital Structure and Performance Status of China's New Energy Listed Companies

2014 ◽  
Vol 687-691 ◽  
pp. 4700-4704
Author(s):  
Wei Xing
Keyword(s):  
Capital Structure ◽  
Preliminary Analysis ◽  
Performance Status ◽  
Listed Companies ◽  
Status Quo ◽  
Energy Industry ◽  
Financial Indicators ◽  
New Energy ◽  
The Status ◽  
And Performance

This paper has analyzed the capital structure and performance status of new energy enterprises in China. At first, it selects related businesses with typical significance, and selects important financial indicators, to make a preliminary analysis in detail of the status quo of new energy industry in recent 3 years.

Irrational Financing Behavior and Economic Consequences of Listed Companies: A Review Based on Chinese New Energy Industry

2013 ◽  
Vol 869-870 ◽  
pp. 471-474
Author(s):  
Jie Lu ◽  
Ya Dong Wang
Keyword(s):  
Sustainable Development ◽  
Listed Companies ◽  
Economic Consequences ◽  
Energy Industry ◽  
New Energy ◽  
Financing Behavior

As one of the emerging hi-tech enterprise, how to define the rationality of financing behavior is crucial to sustainable development of new energy industry. The article focuses on listed companies of new energy industries, analyzes irrational financing factors and economics consequences, and puts forward related countermeasures.

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