VAT rate and the optimization of enterprise asset allocation from the perspective of VAT input tax credit

LI Jiaming, LI Yibo, LIU Yulin

Systems Engineering - Theory & Practice ›› 2024, Vol. 44 ›› Issue (3) : 1034-1052.

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Systems Engineering - Theory & Practice ›› 2024, Vol. 44 ›› Issue (3) : 1034-1052. DOI: 10.12011/SETP2022-2953

VAT rate and the optimization of enterprise asset allocation from the perspective of VAT input tax credit

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