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Article: Putting The 'Value Added' In China's VAT

TitlePutting The 'Value Added' In China's VAT
Authors
Issue Date2010
PublisherTax Analysts. The Journal's web site is located at http://www.taxanalysts.com/www/website.nsf/Web/TaxNotesInternational?OpenDocument
Citation
Tax Notes International, 2010, v. 58 n. 6, p. 487-497 How to Cite?
AbstractValue added tax is a consumption tax imposed on the value added during the production and distribution chain. It is the most common form of domestic household consumption tax and has been adopted in over 135 countries, including all the OECD jurisdictions except for the United States (which has state-based retail sales taxes). The European Union, where the VAT was invented, has the longest experience with it. The People’s Republic of China introduced the VAT to its tax regime in the early stages of its economic open door reform, and the VAT system has been recently reformed by the government.
Persistent Identifierhttp://hdl.handle.net/10722/208388
ISSN
SSRN

 

DC FieldValueLanguage
dc.contributor.authorXu, Y-
dc.date.accessioned2015-02-24T03:17:37Z-
dc.date.available2015-02-24T03:17:37Z-
dc.date.issued2010-
dc.identifier.citationTax Notes International, 2010, v. 58 n. 6, p. 487-497-
dc.identifier.issn1048-3306-
dc.identifier.urihttp://hdl.handle.net/10722/208388-
dc.description.abstractValue added tax is a consumption tax imposed on the value added during the production and distribution chain. It is the most common form of domestic household consumption tax and has been adopted in over 135 countries, including all the OECD jurisdictions except for the United States (which has state-based retail sales taxes). The European Union, where the VAT was invented, has the longest experience with it. The People’s Republic of China introduced the VAT to its tax regime in the early stages of its economic open door reform, and the VAT system has been recently reformed by the government.-
dc.languageeng-
dc.publisherTax Analysts. The Journal's web site is located at http://www.taxanalysts.com/www/website.nsf/Web/TaxNotesInternational?OpenDocument-
dc.relation.ispartofTax Notes International-
dc.titlePutting The 'Value Added' In China's VATen_US
dc.typeArticleen_US
dc.identifier.emailXu, Y: lawxuyan@hku.hk-
dc.identifier.hkuros175973-
dc.identifier.volume58-
dc.identifier.issue6-
dc.identifier.spage487-
dc.identifier.epage497-
dc.publisher.placeUnited States-
dc.identifier.ssrn1724144-

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