China’s value-added tax policy and intertemporal optimal assets allocation of enterprises——Based on the dual perspectives of VAT input refund and VAT rate

• Jiaming Li,

  Roles Conceptualization, Funding acquisition, Supervision, Writing – review & editing

  Affiliation Department of Business Administration, School of Economics and Business Administration, Chongqing University, Chongqing, China

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• Yibo Li ,

  Roles Data curation, Methodology, Resources, Software, Validation, Visualization, Writing – original draft

  * E-mail: emmoyibolee@gmail.com

  Affiliation Department of Business Administration, School of Economics and Business Administration, Chongqing University, Chongqing, China

  https://orcid.org/0000-0002-4878-4356

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• Yulin Liu

  Roles Conceptualization, Funding acquisition, Supervision, Writing – review & editing

  Affiliations Department of Public Administration, School of Public Affairs, Chongqing University, Chongqing, China, Research Center of Public Economy and Public Policy, Chongqing University, Chongqing, China

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