| dc.creator (作者) | Yeh, Chang-mei | |
| dc.date (日期) | 1997-01 | |
| dc.date.accessioned | 22-Sep-2016 14:12:01 (UTC+8) | - |
| dc.date.available | 22-Sep-2016 14:12:01 (UTC+8) | - |
| dc.date.issued (上傳時間) | 22-Sep-2016 14:12:01 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/102167 | - |
| dc.description.abstract (摘要) | 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 (關聯) | Issues & Studies,33(1),64-86 | |
| dc.subject (關鍵詞) | VAT;the revenue-sharing system;tax credits;price deregulations;the Parato resources allocation efficiency;tax elasticity coefficient | |
| dc.title (題名) | On the Reform of Mainland China`s Value-Added Tax System | |
| dc.type (資料類型) | article | |
