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| Author: | Zhang, Wei Ziang, Weizhong |
| Title: | Consideration on further perfecting China current increment value duty (original in Chinese) |
| Journal: | Research on Financial and Economic Problems (c)
1999 : 7, p.23-26 |
| Index terms: | VALUE ADDED TAX CHINA |
| Language: | chn |
| Abstract: | The article firstly analyzed the negative effects of issues of current increment value duty existing in practice, which are not good for creating fair tax environment, and cannot embody macro economic policy, as well as lead to losing tax resource. On this basis, general tentative plan and specific measures were raised, which are aimed at perfecting increment value duty. Namely, production-increment value duty transform to increment value duty; expand the range of increment value duty in phases; decrease favorable increment value duty; establish healthy regulations of increment value duty collection and management. |
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