Recent reform in Chinese VAT policies

Zhenpin, Kenny LIN, Wai Yee, Pauline WONG

Research output: Journal PublicationsJournal Article (refereed)

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 languageEnglish
Pages (from-to)39-46
Number of pages8
JournalInternational Tax Journal
Volume38
Issue number4
Publication statusPublished - 1 Jul 2012

Fingerprint

Value added tax
Consumption tax
China
Business taxes
Indirect taxes

Keywords

  • Business tax
  • Consumption tax
  • Indirect taxation
  • Pilot projects
  • Value-added tax

Cite this

LIN, Zhenpin, Kenny ; WONG, Wai Yee, Pauline. / Recent reform in Chinese VAT policies. In: International Tax Journal. 2012 ; Vol. 38, No. 4. pp. 39-46.
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LIN, ZK & WONG, WYP 2012, 'Recent reform in Chinese VAT policies', International Tax Journal, vol. 38, no. 4, pp. 39-46.

Recent reform in Chinese VAT policies. / LIN, Zhenpin, Kenny; WONG, Wai Yee, Pauline.

In: International Tax Journal, Vol. 38, No. 4, 01.07.2012, p. 39-46.

Research output: Journal PublicationsJournal Article (refereed)

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AB - 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.

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KW - Consumption tax

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KW - Pilot projects

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