Recent reform in Chinese VAT policies
Document Type
Journal article
Source Publication
International Tax Journal
Publication Date
7-1-2012
Volume
38
Issue
4
First Page
39
Last Page
46
Keywords
Value-added tax, Indirect taxation, Business tax, Consumption tax, Pilot projects
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.
Print ISSN
00977314
Publisher Statement
Copyright © 2012 CCH Group
Language
English
Recommended Citation
Lin, K. Z., & Wong, P. W. Y. (2012). Recent reform in Chinese VAT policies. International Tax Journal, 38(4), 39-46.