From: Does access to credit reduce SMEs’ tax avoidance? Evidence from a regression discontinuity design
Industry | Operating revenue (RMB) (million) | Industry | Operating revenue (RMB) (million) |
---|---|---|---|
Agriculture, forestry, livestock farming, and fishery industry | < 5 | Accommodation industry | < 20 |
Heavy industry | < 20 | Restaurant and catering industry | < 20 |
Construction industry | < 60 | Information transmission industry | < 10 |
Wholesale trade industry | < 50 | Software and IT service industry | < 10 |
Retail industry | < 5 | Real estate development industry | < 10 |
Transportation industry | < 30 | Property management industry | < 10 |
Warehousing industry | < 10 | Tenancy and business services industry | – |
Postal industry | < 20 | Other unlisted industries | – |