2026-10-12T19:32:27Z https://www.scidb.cn/oai

10.57760/sciencedb.39929 2026-06-23T00:24:18Z

2026-06-23 【Data and Codes】Value-Added tax credit refund, firm innovation, and labor skill premiums doi:10.57760/sciencedb.39929 en Data and Codes 。This dataset includes all data and codes for the main text and appendices.This paper selects Chinese A-share listed companies from 2013 to 2020 as the research sample and implements the following data cleaning procedures: (1) Exclude ST and *ST companies with abnormal operating status; (2) Remove financial industry samples; (3) Eliminate observations with missing core variables and abnormal financial figures; (4) Apply winsorization at the 1% level to all continuous variables. The final sample consists of 15,901 observations. Firm-level fundamental data are retrieved from the CSMAR and Wind databases, while prefecture-level regional data are compiled from the China City Statistical Yearbook. VAT credit refund; labor skill premium; financing constraints; R&D innovation; difference－in－differences(DID) gu lan juan Zhang Mingyuan Deng Shulian RESTRICTED dataset Science Data Bank