haku: @indexterm VALUE ADDED TAX / yhteensä: 98
viite: 20 / 98
| Tekijä: | Yan, Jisheng |
| Otsikko: | The current major problems in practising the law on value- added taxes in China and the countermeasures (original in Chinese) |
| Lehti: | Journal of Beijing Institute of Business (c)
1996 : 1, p.51-54 |
| Asiasana: | VALUE ADDED TAX CHINA |
| Kieli: | chi |
| Tiivistelmä: | In terms of the division of small-sized tax payers, the new law on the Value-Added Taxes has many drawbacks which have proved to be unfavorable to the development of enterprises, the management of tax administrations and to have weakened the role which the value-added taxes should play. The invoice of value-added taxes also has the problems like insufficient duplicates of special purpose invoice, less column headings, and the problems in carrying them about for the purpose of marketing externally. As to the problems of the rate of value-added taxes, for the tax payers, the expansion of the scope which the low tax rate applies to has increased obviously the burden of the taxpayers at the next link. And for the tax administrations, they will have more difficulties in collection and management. |
SCIMA