haku: @indexterm VALUE ADDED TAX / yhteensä: 98
viite: 18 / 98
| Tekijä: | Shum, E. |
| Otsikko: | A VAT progress report |
| Lehti: | China Business Review
1996 : SEP-OCT, VOL. 23:5, p. 43-48 |
| Asiasana: | CHINA VALUE ADDED TAX TAXATION |
| Kieli: | eng |
| Tiivistelmä: | After more than two years, China's new tax system still has some kinks. Since the PRC instituted the value-added tax (VAT) in January 1994 as part of its overall tax reforms, the State Tax Administration (STA) and the Ministry of Finance (MOF) jointly have introduced a series of amendments aimed at smoothing out and rationalizing the operation of the VAT system. For foreign-invested enterprises, however, these modifications have caused a great deal of confusion and have failed to resolve some persistent VAT implementation problems. |
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