The Effects of VAT Credit Refund Policy Implementation on Businesses

Employing a qualitative methodology through literature review and synthesis, this study systematically analyzes the impacts of the VAT credit refund policy on enterprises. Findings reveal that the policy enhances corporate resilience by improving liquidity, supports digital and green transformations...

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Bibliographic Details
Main Author: Jia Puning
Format: Article
Language:English
Published: EDP Sciences 2025-01-01
Series:SHS Web of Conferences
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2025/09/shsconf_icdde2025_04023.pdf
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