Abstract
The article presents information on the policies regarding value added tax in China that is based on the value of the sales of goods and services. The country depends on three types of indirect taxes that include business tax, value-added tax and consumption tax. Information on the pilot projects conducted on the value added tax and its importance to the country is also presented.
| Original language | English |
|---|---|
| Pages (from-to) | 39-46 |
| Number of pages | 8 |
| Journal | International Tax Journal |
| Volume | 38 |
| Issue number | 4 |
| Publication status | Published - 1 Jul 2012 |
Keywords
- Business tax
- Consumption tax
- Indirect taxation
- Pilot projects
- Value-added tax