| dc.contributor.advisor | 徐偉初 | zh_TW |
| dc.contributor.advisor | Tsui, Steve Waicho | en_US |
| dc.contributor.author (Authors) | 傅迺婷 | zh_TW |
| dc.contributor.author (Authors) | Fu, Nai Ting | en_US |
| dc.creator (作者) | 傅迺婷 | zh_TW |
| dc.creator (作者) | Fu, Nai Ting | en_US |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 14-Sep-2009 13:35:18 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 13:35:18 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 13:35:18 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094925030 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32287 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 中國大陸研究英語碩士學程(IMCS) | zh_TW |
| dc.description (描述) | 94925030 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | The aim of this paper is to illustrate the recent situation of the VAT system in China, including its problems as well as reforming trends within it, in order to provide promising further research paradigms. The research methods adopted exploratory studies to find out the major problems of the VAT system. To clearly describe the problems, statistical analyses are performed and quantitative data is used to supplement the qualitative analysis. Moreover, to discuss the problems of the Chinese VAT system, this paper compares the Chinese VAT system with other countries, especially Taiwan, in order to give a detailed description of its problems. The results of this study show that the Chinese government only concentrates on how much revenue it can collect but ignores tax equity and tax neutrality as well as low income groups. The conclusions of this study show that the problems of the imperfect VAT system and the changing economic conditions of China have resulted in double taxation, an unfair tax burden, an unreasonable threshold, complex VAT rates, and a gradual worsening of local fiscal conditions. In comparisons between GDP growth and VAT revenue growth, VAT revenue growth exceeded the GDP growth. One of the major reasons is rapid economic growth. Other reasons are that price indices increase every year and, also, China adopts gross income-type VAT which results in double tax on capital investment. Another probable reason is an increased effectivity and efficiency of China’s tax administration. Analysis of these problems shows that the Chinese government needs to improve not only its VAT system but also the taxation system and its fiscal system. | en_US |
| dc.description.tableofcontents | Chapter 1 Introduction 1 1.1Purpose of Research 2 1.2 Research Questions 4 1.3 Research Framework 5 Chapter 2 The VAT System in China 7 2.1 History and Background 8 2.1.1 1979 to 1984 8 2.1.2 1986 to 1988 9 2.1.3 1994 to Present 10 2.2 The Current VAT Structure in China 17 2.2.1 Tax Scope and Taxpayers 17 2.2.2 Tax Rates 18 2.2.3 Exemptions and Reductions 23 2.2.4 Methods of Calculating VAT 24 2.2.5 Declaration Period 25 2.3 Summary 25 Chapter 3 Literature Review and Methodology 27 3.1 Literature Review 27 3.1.1 Double Tax in Capital Investment 27 3.1.2 Disadvantaged Conditions for Capital Investment 28 3.1.3 The Incomplete VAT Chain 28 3.1.4 The Skewed Revenue-Sharing System 29 3.1.5 A Complex Tax Scope 30 3.1.6 The Unfair Tax Burden 31 3.1.7 The VAT Reform 32 3.2 Methodology 33 Chapter 4 The Practice of the VAT System in Other Countries 36 4.1 Types of VAT 36 4.2 Tax Scopes 41 4.3 Tax Rates 42 4.4 Taxpayers 54 4.4.1 Normal VAT Taxpayers 54 4.4.2 Small-scale VAT Taxpayers 55 4.5 Exemptions 59 4.6 VAT Systems in China and Taiwan 69 4.6.1 Types of VAT 69 4.6.2 Tax Scope 69 4.6.3 Tax Rates 70 4.6.4 Exemptions 71 4.6.5 Declaration Period 77 4.6.6 Penalties 77 4.7 Summary 79 Chapter 5 Analysis of Major Problems 80 5.1 Regressive Tax 83 5.2 Small-scale Business 84 5.2.1 An Unreasonable Threshold 85 5.2.2 Heavy Tax Burden 86 5.2.3 Disadvantages When Competing in the Trading Market 92 5.3 Tax Neutrality 93 5.4 Narrow Tax Scope 96 5.5 Complex VAT Rates 103 5.6 High-collection Costs 106 5.7 The Revenue-sharing System 107 5.8 Summary and Prospective Reform 116 5.8.1 Summary 116 5.8.2 Prospective Reform 117 Chapter 6 Conclusion and Suggestions for Further Work 120 6.1 Conclusion 120 6.2 Limitations of the Study 122 6.3 Suggestions for Further Work 122 References 124 Appendix I 130 Appendix II 137 Appendix III 144 List of Figures Figure 1-1 Research Framework 6 Figure 2- 1 VAT Revenue Over the Years 16 Figure 2- 2 VAT Growth vs. GDP Growth 16 Figure 3- 1 Research Procedure 35 Figure 4- 1 Tax Revenue from Different Types of VAT 40 Figure 4- 2 VAT Rates in the European Union 2008 53 Figure 4- 3 VAT Rates in OECD Member Countries 2008 53 Figure 5- 1 Sturcture of Tax Revenues in China 81 Figure 5- 2 Investment in Fixed Assets of State-owned Units 95 Figure 5- 3 The Annual Growth of VAT, Total Value-Added of the Secondary Industry and Wholesales as well as Retail Trades 96 Figure 5- 4 Standard Rates and Reduced Rates in China and OECD member Countries 105 Figure 5- 5 Local Government Expenditure and Revenue in China 115 Figure 5- 6 Local Government Expenditure and Revenue in Taiwan 115 Figure 5- 7 VAT Growth vs. Business Tax Growth in China 116 List of Tables Table 2- 1 A Chronicle of VAT Reform in PRC 13 Table 2- 2 GDP, Tax Revenue and VAT Revenue: 1985 and 1989-2006 15 Table 2- 3 Taxable Items and Tax Rates 20 Table 4- 1 Value-added Tax Rates and Dates of Introduction 46 Table 4- 2 Single Rate vs. Multiple Rates: January 2008 52 Table 4- 3 VAT/GST Registration and Collection Thresholds in OECD Countries 57 Table 4- 4 Exemptions and Domestic Zero Rate in OECD Member Countries 62 Table 4- 5 A Comparison of Exemptions and Zero Ratings Between China and Taiwan 73 Table 5- 1 Tax Revenue in China 82 Table 5- 2 Balanced Value Added Ratios between Normal Taxpayers and SST 88 Table 5- 3 New Balanced Value Added Ratios between Normal Taxpayers and SST 90 Table 5- 4 Collection Thresholds of Small-scale Taxpayers 2007 92 Table 5- 5 Investment in Fixed Assets of State-owned Units 95 Table 5- 6 Gross Domestic Product 99 Table 5- 7 Value-added of the Tertiary Industry 100 Table 5- 8 Ratios of Gross Domestic Product by Industry 101 Table 5- 9 Annual Rates of Value-Added of Various Industries 102 Table 5- 10 Revenue-Sharing Arrangements in China, 2008 109 Table 5- 11 Local Revenue and Expenditure in China and Taiwan 114 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094925030 | en_US |
| dc.subject (關鍵詞) | 毛所得型增值稅 | zh_TW |
| dc.subject (關鍵詞) | 淨所得型增值稅 | zh_TW |
| dc.subject (關鍵詞) | 消費型增值稅 | zh_TW |
| dc.subject (關鍵詞) | 一般納稅人 | zh_TW |
| dc.subject (關鍵詞) | 小規模納稅人 | zh_TW |
| dc.subject (關鍵詞) | 財政收入分配系統 | zh_TW |
| dc.subject (關鍵詞) | gross income-type VAT | en_US |
| dc.subject (關鍵詞) | net income-type VAT | en_US |
| dc.subject (關鍵詞) | consumption-type VAT | en_US |
| dc.subject (關鍵詞) | normal taxpayers | en_US |
| dc.subject (關鍵詞) | small-scale taxpayers | en_US |
| dc.subject (關鍵詞) | the revenue-sharing system | en_US |
| dc.title (題名) | 中國增值稅改革之研究 | zh_TW |
| dc.title (題名) | A Study of the Value Added Tax Reform in China | en_US |
| dc.type (資料類型) | thesis | en |
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