On the Reform of Mainland China`s Value-Added Tax System

Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/102167

DC Field	Value	Language
dc.creator	Yeh, Chang-mei
dc.date	1997-01
dc.date.accessioned	2016-09-22T06:12:01Z	-
dc.date.available	2016-09-22T06:12:01Z	-
dc.date.issued	2016-09-22T06:12:01Z	-
dc.identifier.uri	http://nccur.lib.nccu.edu.tw/handle/140.119/102167	-
dc.description.abstract	On January 1, 1994, mainland China replaced its industrial and commercial consolidated tax system with a circulation tax system consisting of value-added tax (VAT), business tax, and consumption tax. Under the revenue-sharing financial system, the central government`s share of VAT levies is 75 percent and local governments` share is 25 percent. As over 60 percent of mainland China`s tax revenues have come from VAT, controlling central and local tax sources has become a serious challenge.
dc.format.extent	1983844 bytes	-
dc.format.mimetype	application/pdf	-
dc.relation	Issues & Studies,33(1),64-86
dc.subject	VAT;the revenue-sharing system;tax credits;price deregulations;the Parato resources allocation efficiency;tax elasticity coefficient
dc.title	On the Reform of Mainland China`s Value-Added Tax System
dc.type	article
item.fulltext	With Fulltext	-
item.openairetype	article	-
item.cerifentitytype	Publications	-
item.openairecristype	http://purl.org/coar/resource_type/c_18cf	-
item.grantfulltext	open	-
Appears in Collections:	期刊論文

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