haku: @indexterm EXPORTS / yhteensä: 963
viite: 320 / 963
| Tekijä: | Shen, Tong |
| Otsikko: | Remarks on the issue of export tax refund in China (original in Chinese) |
| Lehti: | Research on Economics and Management (c)
1996 : 3, p.40-41 |
| Asiasana: | EXPORTS TAXATION CHINA |
| Kieli: | chi |
| Tiivistelmä: | The main problems of China's current policy on export tax refund are the high export tax refund rates and less tax collection and much tax refund. According to statistics, the range of levying added-value tax of exports was 15% and the range of tax exemption was 85% in 1994. The tax on value added is sharing tax while all the refund of added value tax of exports are born by the central coffers. It not only adds burden on the central coffers but leads to lack of supervision and control over export tax refund. The key to solving the above problem lies in the improvement of system, stopping pursuing various temporary preferential policies, reducing export tax refund rates and separating tariff for imports from added value tax and consumption tax in the course of export. |
SCIMA