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The Innovation Competitiveness of BRICS Countries and the Current Status and Suggestions for brics Cooperation in STI -- Research on the Mechanism of the BRICS Partnership on New Industrial Revolution Innovation Center -- Federal RD Expenditures in Brazil the Last 10 Years -- The Present and the...
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Purpose – This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an...
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