Recent reform in Chinese VAT policies

Zhenpin, Kenny LIN; Wai Yee, Pauline WONG

Recent reform in Chinese VAT policies

Zhenpin, Kenny LIN
, Wai Yee, Pauline WONG

Department of Accountancy

Research output: Journal Publications › Journal Article (refereed) › peer-review

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

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

Keywords

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

Cite this

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title = "Recent reform in Chinese VAT policies",

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.",

keywords = "Business tax, Consumption tax, Indirect taxation, Pilot projects, Value-added tax",

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T1 - Recent reform in Chinese VAT policies

AU - LIN, Zhenpin, Kenny

AU - WONG, Wai Yee, Pauline

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Y1 - 2012/7/1

N2 - 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.

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.

KW - Business tax

KW - Consumption tax

KW - Indirect taxation

KW - Pilot projects

KW - Value-added tax

M3 - Journal Article (refereed)

SN - 0097-7314

VL - 38

SP - 39

EP - 46

JO - International Tax Journal

JF - International Tax Journal

IS - 4

ER -

Recent reform in Chinese VAT policies

Abstract

UN SDGs

Keywords

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