haku: @indexterm VALUE ADDED TAX / yhteensä: 98
viite: 30 / 98
| Tekijä: | pang, Jun yuan, Jinxiang |
| Otsikko: | The influence of the value added tax and the new method of pricing in future (original in Chinese) |
| Lehti: | China Price (c)
1994 : 3, p.11-16 |
| Asiasana: | PRICING VALUE ADDED TAX |
| Kieli: | chi |
| Tiivistelmä: | On January, 1, 1994 "The provisional regulation on the value added tax of the people's Republic of China" was put into effect. The wholesale enterprise pays more tax due to the change of the taxable form and rate, and that results in the increasing of the wholesale price. At the same time, the retail enterprise pays less with the corresponding decrease of the retail price. Which eventual is the same as the going price, although with a slight decline. |
SCIMA