Abstract
In recent years, China’s tax revenue growth rate declined. In order to ensure the stability of China’s tax revenue and not significantly increase the sense of taxation, it is particularly important to optimize the way of tax collection and management. Since October 2014, China’s Tax Administration has implemented a tax credit rating system, that is, a flexible tax collection and management system. This paper selects 11944 data of 1989 a-share listed companies in Shanghai and Shenzhen f
柔性税收征管与企业价值的相关性研究-13088字.docx