search query: @journal_id 814 / total: 93
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| Author: | Zhu, Baiming |
| Title: | Comparison of differences between China-Korea consumption taxation (original in Chinese) |
| Journal: | Northeast Asia Forum (c)
1999 : 3, p.27-30 |
| Index terms: | PURCHASE TAX COMPARATIVE RESEARCH CHINA KOREA, SOUTH |
| Language: | chn |
| Abstract: | China and korea's consumption taxation belongs to special consumption taxation and within price taxation. But a certain differences of levying range and taxation rate existed between both countries. The reasons are both countries' different standard of special consumption goods, different desired aim of levying consumption taxation and different non-directive taxation system structure. China may call special consumption taxation and appropriate regulate levying range and taxation rate of pan taxation items with Korea's experiences. |
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