{"id":"https://openalex.org/W4413134144","doi":"https://doi.org/10.3390/systems13080669","title":"The Impact of VAT Credit Refunds on Enterprises\u2019 Sustainable Development Capability: A Socio-Technical Systems Theory Perspective","display_name":"The Impact of VAT Credit Refunds on Enterprises\u2019 Sustainable Development Capability: A Socio-Technical Systems Theory Perspective","publication_year":2025,"publication_date":"2025-08-07","ids":{"openalex":"https://openalex.org/W4413134144","doi":"https://doi.org/10.3390/systems13080669"},"language":"en","primary_location":{"id":"doi:10.3390/systems13080669","is_oa":true,"landing_page_url":"https://doi.org/10.3390/systems13080669","pdf_url":"https://www.mdpi.com/2079-8954/13/8/669/pdf?version=1754557769","source":{"id":"https://openalex.org/S4210219410","display_name":"Systems","issn_l":"2079-8954","issn":["2079-8954"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2079-8954/13/8/669/pdf?version=1754557769","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041327987","display_name":"Jinghuai She","orcid":null},"institutions":[{"id":"https://openalex.org/I90259746","display_name":"Capital University of Economics and Business","ror":"https://ror.org/01r5sf951","country_code":"CN","type":"education","lineage":["https://openalex.org/I90259746"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jinghuai She","raw_affiliation_strings":["College of Business Administration, Capital University of Economics and Business, Beijing 100070, China"],"affiliations":[{"raw_affiliation_string":"College of Business Administration, Capital University of Economics and Business, Beijing 100070, China","institution_ids":["https://openalex.org/I90259746"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103245732","display_name":"Meng Sun","orcid":null},"institutions":[{"id":"https://openalex.org/I90259746","display_name":"Capital University of Economics and Business","ror":"https://ror.org/01r5sf951","country_code":"CN","type":"education","lineage":["https://openalex.org/I90259746"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Meng Sun","raw_affiliation_strings":["College of Business Administration, Capital University of Economics and Business, Beijing 100070, China"],"affiliations":[{"raw_affiliation_string":"College of Business Administration, Capital University of Economics and Business, Beijing 100070, China","institution_ids":["https://openalex.org/I90259746"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5102952763","display_name":"Haoyu Yan","orcid":"https://orcid.org/0009-0007-9716-6064"},"institutions":[{"id":"https://openalex.org/I90259746","display_name":"Capital University of Economics and Business","ror":"https://ror.org/01r5sf951","country_code":"CN","type":"education","lineage":["https://openalex.org/I90259746"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Haoyu Yan","raw_affiliation_strings":["College of Business Administration, Capital University of Economics and Business, Beijing 100070, China"],"affiliations":[{"raw_affiliation_string":"College of Business Administration, Capital University of Economics and Business, Beijing 100070, China","institution_ids":["https://openalex.org/I90259746"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5102952763"],"corresponding_institution_ids":["https://openalex.org/I90259746"],"apc_list":{"value":1600,"currency":"CHF","value_usd":1732},"apc_paid":{"value":1600,"currency":"CHF","value_usd":1732},"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.23666216,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"13","issue":"8","first_page":"669","last_page":"669"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10438","display_name":"Energy, Environment, Economic Growth","score":0.998199999332428,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10438","display_name":"Energy, Environment, Economic Growth","score":0.998199999332428,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.991599977016449,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12722","display_name":"Innovation Policy and R&D","score":0.9624000191688538,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/marketization","display_name":"Marketization","score":0.8427152633666992},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6273543238639832},{"id":"https://openalex.org/keywords/industrial-organization","display_name":"Industrial organization","score":0.613574206829071},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"Sustainable development","score":0.5736650824546814},{"id":"https://openalex.org/keywords/diversification","display_name":"Diversification (marketing strategy)","score":0.5471826791763306},{"id":"https://openalex.org/keywords/industrial-policy","display_name":"Industrial policy","score":0.5311896800994873},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.4960719048976898},{"id":"https://openalex.org/keywords/economic-system","display_name":"Economic system","score":0.4578195810317993},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.28958141803741455},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.13861817121505737},{"id":"https://openalex.org/keywords/international-trade","display_name":"International trade","score":0.08743652701377869}],"concepts":[{"id":"https://openalex.org/C2776208816","wikidata":"https://www.wikidata.org/wiki/Q3481003","display_name":"Marketization","level":3,"score":0.8427152633666992},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6273543238639832},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.613574206829071},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.5736650824546814},{"id":"https://openalex.org/C180916674","wikidata":"https://www.wikidata.org/wiki/Q3711935","display_name":"Diversification (marketing strategy)","level":2,"score":0.5471826791763306},{"id":"https://openalex.org/C87980944","wikidata":"https://www.wikidata.org/wiki/Q664112","display_name":"Industrial policy","level":2,"score":0.5311896800994873},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.4960719048976898},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.4578195810317993},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.28958141803741455},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.13861817121505737},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.08743652701377869},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.3390/systems13080669","is_oa":true,"landing_page_url":"https://doi.org/10.3390/systems13080669","pdf_url":"https://www.mdpi.com/2079-8954/13/8/669/pdf?version=1754557769","source":{"id":"https://openalex.org/S4210219410","display_name":"Systems","issn_l":"2079-8954","issn":["2079-8954"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Systems","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:66c5e4c13af048288575e550cd7c53bb","is_oa":true,"landing_page_url":"https://doaj.org/article/66c5e4c13af048288575e550cd7c53bb","pdf_url":null,"source":{"id":"https://openalex.org/S112646816","display_name":"SHILAP Revista de lepidopterolog\u00eda","issn_l":"0300-5267","issn":["0300-5267","2340-4078"],"is_oa":true,"is_in_doaj":true,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Systems, Vol 13, Iss 8, p 669 (2025)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/systems13080669","is_oa":true,"landing_page_url":"https://doi.org/10.3390/systems13080669","pdf_url":"https://www.mdpi.com/2079-8954/13/8/669/pdf?version=1754557769","source":{"id":"https://openalex.org/S4210219410","display_name":"Systems","issn_l":"2079-8954","issn":["2079-8954"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Systems","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5699999928474426,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4413134144.pdf","grobid_xml":"https://content.openalex.org/works/W4413134144.grobid-xml"},"referenced_works_count":84,"referenced_works":["https://openalex.org/W1104305512","https://openalex.org/W1567237389","https://openalex.org/W1580022002","https://openalex.org/W1997149093","https://openalex.org/W1997600108","https://openalex.org/W1998069491","https://openalex.org/W2000925365","https://openalex.org/W2005093284","https://openalex.org/W2079040632","https://openalex.org/W2122601106","https://openalex.org/W2130295687","https://openalex.org/W2132447236","https://openalex.org/W2134317867","https://openalex.org/W2144673812","https://openalex.org/W2156974684","https://openalex.org/W2168941783","https://openalex.org/W2171422629","https://openalex.org/W2191928488","https://openalex.org/W2337926682","https://openalex.org/W2339053911","https://openalex.org/W2358243229","https://openalex.org/W2753726906","https://openalex.org/W2904767181","https://openalex.org/W2955886568","https://openalex.org/W3003961621","https://openalex.org/W3030686522","https://openalex.org/W3123429165","https://openalex.org/W3124585058","https://openalex.org/W3124688932","https://openalex.org/W3136656014","https://openalex.org/W3156614709","https://openalex.org/W3161893815","https://openalex.org/W3215290619","https://openalex.org/W4200545564","https://openalex.org/W4212778962","https://openalex.org/W4224317690","https://openalex.org/W4283386322","https://openalex.org/W4297498505","https://openalex.org/W4312220284","https://openalex.org/W4379011644","https://openalex.org/W4383559247","https://openalex.org/W4385481395","https://openalex.org/W4385823606","https://openalex.org/W4387079185","https://openalex.org/W4387849334","https://openalex.org/W4388195736","https://openalex.org/W4389962374","https://openalex.org/W4390639401","https://openalex.org/W4391688092","https://openalex.org/W4392711944","https://openalex.org/W4393282818","https://openalex.org/W4399056258","https://openalex.org/W4399557298","https://openalex.org/W4399565071","https://openalex.org/W4401166422","https://openalex.org/W4402311412","https://openalex.org/W4402331986","https://openalex.org/W4402485168","https://openalex.org/W4403154256","https://openalex.org/W4403672929","https://openalex.org/W4404456763","https://openalex.org/W4404513666","https://openalex.org/W4405044233","https://openalex.org/W4405615073","https://openalex.org/W4406642536","https://openalex.org/W4408059102","https://openalex.org/W4408216573","https://openalex.org/W4408224899","https://openalex.org/W4408475552","https://openalex.org/W4408601791","https://openalex.org/W4409112786","https://openalex.org/W4409203291","https://openalex.org/W4409311884","https://openalex.org/W4409499206","https://openalex.org/W4410193736","https://openalex.org/W4411260569","https://openalex.org/W4411520272","https://openalex.org/W4412037761","https://openalex.org/W4412058847","https://openalex.org/W4412060197","https://openalex.org/W4412460861","https://openalex.org/W4412656208","https://openalex.org/W4412981305","https://openalex.org/W7002412606"],"related_works":["https://openalex.org/W2388885791","https://openalex.org/W2365195064","https://openalex.org/W2389927269","https://openalex.org/W2381313659","https://openalex.org/W2357484400","https://openalex.org/W2886493132","https://openalex.org/W2791514372","https://openalex.org/W2351258105","https://openalex.org/W2354037468","https://openalex.org/W3123646393"],"abstract_inverted_index":{"We":[0,168],"investigate":[1],"whether":[2],"China\u2019s":[3,219],"Value-Added":[4],"Tax":[5],"(VAT)":[6],"Credit":[7,30,131],"Refund":[8,31,132],"policy":[9,32,49,81,133,149,173,206],"influences":[10],"firms\u2019":[11,52,83],"sustainable":[12,70],"development":[13],"capability":[14],"(SDC),":[15],"which":[16],"reflects":[17],"innovation-driven":[18],"growth":[19],"and":[20,43,71,91,114,141,157,186,204,212,215],"green":[21,187,216],"development.":[22,73],"Exploiting":[23],"the":[24,28,48,80,103,109,126,172,197,200],"2018":[25],"implementation":[26],"of":[27,68,112,129,166,202],"VAT":[29,60,130,210],"as":[33,66],"a":[34,39,163],"quasi-natural":[35],"experiment,":[36],"we":[37],"employ":[38],"difference-in-differences":[40],"(DID)":[41],"approach":[42],"find":[44,170],"causal":[45],"evidence":[46],"that":[47,56,79,125,171],"significantly":[50],"enhances":[51],"SDC.":[53],"This":[54,95],"suggests":[55],"fiscal":[57],"instruments":[58],"like":[59],"refunds":[61],"are":[62],"valued":[63],"by":[64,85],"firms":[65,144],"drivers":[67],"long-term":[69,176],"high-quality":[72],"Our":[74,190],"mediating":[75],"analyses":[76,123],"further":[77],"reveal":[78],"promotes":[82],"SDC":[84,135,180,198],"strengthening":[86],"artificial":[87],"intelligence":[88],"(AI)":[89],"capabilities":[90],"facilitating":[92],"intelligent":[93,214],"transformation.":[94],"mechanism":[96],"\u201cAI":[97],"Capability":[98],"Building\u2014Intelligent":[99],"Transformation\u201d":[100],"aligns":[101],"with":[102,145,162,178,182],"socio-technical":[104],"systems":[105],"theory":[106],"(STST),":[107],"highlighting":[108],"interactive":[110],"evolution":[111],"technological":[113],"social":[115],"subsystems":[116],"in":[117,160,218],"shaping":[118],"firm":[119],"capabilities.":[120],"The":[121],"heterogeneity":[122],"indicate":[124],"positive":[127],"effect":[128],"on":[134],"is":[136],"more":[137],"pronounced":[138],"among":[139],"small-scale":[140],"non-high-tech":[142],"firms,":[143],"lower":[146,154],"perceived":[147],"economic":[148],"uncertainty,":[150],"higher":[151,164],"operational":[152],"diversification,":[153],"reputational":[155],"capital,":[156],"those":[158],"located":[159],"regions":[161],"level":[165],"marketization.":[167],"also":[169],"has":[174],"persistent":[175],"effects,":[177],"improved":[179],"associated":[181],"enhanced":[183],"ESG":[184],"performance":[185],"innovation":[188],"outcomes.":[189],"findings":[191],"have":[192],"important":[193],"implications":[194],"for":[195,208],"understanding":[196],"through":[199],"lens":[201],"STST":[203],"offer":[205],"insights":[207],"deepening":[209],"reform":[211],"promoting":[213],"transformation":[217],"enterprises.":[220]},"counts_by_year":[],"updated_date":"2026-02-27T16:54:17.756197","created_date":"2025-10-10T00:00:00"}
