Title

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

Recommended Citation

Lin, K. Z., & Wong, P. W. Y. (2012). Recent reform in Chinese VAT policies. International Tax Journal, 38(4), 39-46.

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