haku: @indexterm VALUE ADDED TAX / yhteensä: 98
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| Tekijä: | Yan, Chantao |
| Otsikko: | International comparison and reference of preferential value-added tax (original in Chinese) |
| Lehti: | Reform of Economic System (c)
1999 : 2, p.103-106 |
| Asiasana: | VALUE ADDED TAX |
| Kieli: | chn |
| Tiivistelmä: | The preferential value-added tax is special in following ways:tax relief of low tax rate of value-added tax at different stages will cause different result. The international experience indicates that the basic trend of the reform of value-added tax is to abolish of reduce the preferential degree of low tax rate, to carry unique standard tax rate, and to strictly limit the application field of low tax rate; the inevitable choice to develop value-added tax is to carry out the value-added tax in form of consumption and to permit the deducting of lump-sum investment with a nature of capital. For this end, this article presents the suggestion of China's reform of value-added tax. |
SCIMA