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Article: Reforming value added tax in Mainland China: a comparison with the EU

TitleReforming value added tax in Mainland China: a comparison with the EU
Authors
KeywordsVAT
Value Added Tax
GST
Goods and Services Tax
Issue Date2010
PublisherBond University, Taxation & Corporate Research Centre. The Journal website is located at http://epublications.bond.edu.au/rlj/
Citation
Revenue Law Journal, 2010, v. 20 n. 1, article 4, p. 1-31 How to Cite?
AbstractValue added tax (VAT) is a consumption tax that is applied in many countries today. It was introduced in mainland China during the 1994 tax reform. The Chinese VAT system imitates the European VAT system. This article discusses the Chinese VAT system and its problems with evasion. China’s recent reform experience is also compared with the European Union (EU) experience in implementing VAT. The article discusses what lessons can be learned from the experience in mainland China and the EU, so that VAT evasion is minimised.
Persistent Identifierhttp://hdl.handle.net/10722/137315
ISSN

 

DC FieldValueLanguage
dc.contributor.authorXu, Yen_US
dc.date.accessioned2011-08-26T14:23:05Z-
dc.date.available2011-08-26T14:23:05Z-
dc.date.issued2010en_US
dc.identifier.citationRevenue Law Journal, 2010, v. 20 n. 1, article 4, p. 1-31en_US
dc.identifier.issn1034-7747-
dc.identifier.urihttp://hdl.handle.net/10722/137315-
dc.description.abstractValue added tax (VAT) is a consumption tax that is applied in many countries today. It was introduced in mainland China during the 1994 tax reform. The Chinese VAT system imitates the European VAT system. This article discusses the Chinese VAT system and its problems with evasion. China’s recent reform experience is also compared with the European Union (EU) experience in implementing VAT. The article discusses what lessons can be learned from the experience in mainland China and the EU, so that VAT evasion is minimised.-
dc.languageengen_US
dc.publisherBond University, Taxation & Corporate Research Centre. The Journal website is located at http://epublications.bond.edu.au/rlj/-
dc.relation.ispartofRevenue Law Journalen_US
dc.subjectVAT-
dc.subjectValue Added Tax-
dc.subjectGST-
dc.subjectGoods and Services Tax-
dc.titleReforming value added tax in Mainland China: a comparison with the EUen_US
dc.typeArticleen_US
dc.identifier.emailXu, Y: lawxuyan@hku.hken_US
dc.identifier.authorityXu, Y=rp01476en_US
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros190618en_US
dc.identifier.volume20en_US
dc.identifier.issue1-
dc.identifier.spage1en_US
dc.identifier.epage31en_US

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