PMC

MT2 or TaxP cells were transfected with p65 shRNA for 48 h, and ACTB, EGR1, and p65 were detected by western blot (A). MT2 or TaxP cells were treated with or without 5 mM BAY 11-7082 for 48 h, and ACTB, EGR1, and p65, Tax, p-IκB, and IκB were detected by western blot (B). Jurkat cells were transfected with pNF-κB-luc and plasmids expressing wild-type Tax, M22 Tax, or M47 Tax for 48 h, and luciferase activity was measured (C). Jurkat cells were transfected with the indicated EGR1 promoter-luc plasmids and plasmids expressing wild-type Tax, M22 Tax, or M47 Tax for 48h, and luciferase activity was measured (D). Jurkat cells were transfected with plasmids expressing wild-type Tax, M22 Tax, or M47 Tax for 48 h and EGR1, CREB, p65, Tax, and ACTB were detected by western blot E. Jurkat cells were transfected with EGR1-luc plasmids and plasmids expressing wild-type Tax, M22 Tax, or M47 Tax for 48 h, and luciferase activity was measured F. *p < 0.01.

The line with a cross represents the relationships between the VAT output tax rate and various assets when maintaining the VAT input tax rate at 13%, transferring the VAT input tax forward to the enterprises themselves meanwhile transferring the VAT output tax forward to the consumers (τ = 1.01, ζ = 1, η_i = 13%). The line with a circle represents the relationships between the VAT output tax rate and various assets when maintaining the VAT input tax rate at 13%, transferring the VAT input tax forward to the enterprises themselves meanwhile transferring the VAT output tax backward to the enterprises themselves (τ = 1.01, ζ = 0.98, η_i = 13%). The line with an asterisk represents the relationships between the VAT output tax rate and various assets when maintaining the VAT input tax rate at 13%, transferring the VAT input tax backward to the material suppliers meanwhile transferring the VAT output tax forward to the consumers (τ = 0.97, ζ = 1, η_i = 13%). The line with a dot represents the relationships between the VAT output tax rate and various assets when maintaining the VAT input tax rate at 13%, transferring the VAT input tax backward to the material suppliers meanwhile transferring the VAT output tax backward to the enterprises themselves (τ = 0.97, ζ = 0.98, η_i = 13%). The line with a fork represents the relationships between the VAT output tax rate and various assets when maintaining the VAT input tax rate at 9%, transferring the VAT input tax forward to the enterprises themselves meanwhile transferring the VAT output tax forward to the consumers (τ = 1.01, ζ = 1, η_i = 9%). The line with a square represents the relationships between the VAT output tax rate and various assets when maintaining the VAT input tax rate at 9%, transferring the VAT input tax forward to the enterprises themselves meanwhile transferring the VAT output tax backward to the enterprises themselves (τ = 1.01, ζ = 0.98, η_i = 9%). The line with a rhombus represents the relationships between the VAT output tax rate and various assets when maintaining the VAT input tax rate at 9%, transferring the VAT input tax backward to the material suppliers meanwhile transferring the VAT output tax forward to the consumers (τ = 0.97, ζ = 1, η_i = 9%). The line with a triangle represents the relationships between the VAT output tax rate and various assets when maintaining the VAT input tax rate at 9%, transferring the VAT input tax backward to the material suppliers meanwhile transferring the VAT output tax backward to the enterprises themselves (τ = 0.97, ζ = 0.98, η_i = 9%).

The line with a lower triangle represents the relationships between the VAT input tax rate and various assets when maintaining the VAT output tax rate at 13%, transferring the VAT input tax forward to the enterprises themselves meanwhile transferring the VAT output tax forward to the consumers (τ = 1, ζ = 1, η_i = 13%). The line with a right triangle represents the relationships between the VAT input tax rate and various assets when maintaining the VAT output tax rate at 13%, transferring the VAT input tax forward to the enterprises themselves meanwhile transferring the VAT output tax backward to the enterprises themselves (τ = 1, ζ = 0.98, η_o = 13%). The line with a left triangle represents the relationships between the VAT input tax rate and various assets when maintaining the VAT output tax rate at 13%, transferring the VAT input tax backward to the material suppliers meanwhile transferring the VAT output tax forward to the consumers (τ = 0.97, ζ = 1, η_o = 13%). The line with a pentagram represents the relationships between the VAT input tax rate and various assets when maintaining the VAT output tax rate at 13%, transferring the VAT input tax backward to the material suppliers meanwhile transferring the VAT output tax backward to the enterprises themselves (τ = 0.97, ζ = 0.98, η_o = 13%). The line with a hexagon represents the relationships between the VAT input tax rate and various assets when maintaining the VAT output tax rate at 9%, transferring the VAT input tax forward to the enterprises themselves meanwhile transferring the VAT output tax forward to the consumers (τ = 1, ζ = 1, η_o = 9%). The line with a rhombus represents the relationships between the VAT input tax rate and various assets when maintaining the VAT output tax rate at 9%, transferring the VAT input tax forward to the enterprises themselves meanwhile transferring the VAT output tax backward to the enterprises themselves (τ = 1.01, ζ = 0.98, η_o = 9%). The line with an asterisk represents the relationships between the VAT input tax rate and various assets when maintaining the VAT output tax rate at 9%, transferring the VAT input tax backward to the material suppliers meanwhile transferring the VAT output tax forward to the consumers (τ = 0.97, ζ = 1, η_o = 9%). The line with a dot represents the relationships between the VAT input tax rate and various assets when maintaining the VAT output tax rate at 9%, transferring the VAT input tax backward to the material suppliers meanwhile transferring the VAT output tax backward to the enterprises themselves (τ = 0.97, ζ = 0.98, η_o = 9%).

a Tax pass-through for independent pubs. b Tax pass-through for non-managed pubs. c Tax pass-through for managed pubs. d Tax pass-through for restaurants. e Tax pass-through for hotels. f Tax pass-through for proprietary clubs. g Tax pass-through for sports and social clubs