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...

Pulsed magnetic fields can improve ferromagnetic and paramagnetic materials by improving their stress structure, domain variation, phase structure distribution and grain size of both solid and molten metals. Therefore, according to the characteristics of a pulsed magnetic field and combined with...