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Article: Reforming value added tax in Mainland China: a comparison with the EU
| Title | Reforming value added tax in Mainland China: a comparison with the EU |
|---|---|
| Authors | |
| Keywords | VAT Value Added Tax GST Goods and Services Tax |
| Issue Date | 2010 |
| Publisher | Bond 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? |
| Abstract | Value 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 Identifier | http://hdl.handle.net/10722/137315 |
| ISSN |
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Xu, Y | en_US |
| dc.date.accessioned | 2011-08-26T14:23:05Z | - |
| dc.date.available | 2011-08-26T14:23:05Z | - |
| dc.date.issued | 2010 | en_US |
| dc.identifier.citation | Revenue Law Journal, 2010, v. 20 n. 1, article 4, p. 1-31 | en_US |
| dc.identifier.issn | 1034-7747 | - |
| dc.identifier.uri | http://hdl.handle.net/10722/137315 | - |
| dc.description.abstract | Value 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.language | eng | en_US |
| dc.publisher | Bond University, Taxation & Corporate Research Centre. The Journal website is located at http://epublications.bond.edu.au/rlj/ | - |
| dc.relation.ispartof | Revenue Law Journal | en_US |
| dc.subject | VAT | - |
| dc.subject | Value Added Tax | - |
| dc.subject | GST | - |
| dc.subject | Goods and Services Tax | - |
| dc.title | Reforming value added tax in Mainland China: a comparison with the EU | en_US |
| dc.type | Article | en_US |
| dc.identifier.email | Xu, Y: lawxuyan@hku.hk | en_US |
| dc.identifier.authority | Xu, Y=rp01476 | en_US |
| dc.description.nature | link_to_OA_fulltext | - |
| dc.identifier.hkuros | 190618 | en_US |
| dc.identifier.volume | 20 | en_US |
| dc.identifier.issue | 1 | - |
| dc.identifier.spage | 1 | en_US |
| dc.identifier.epage | 31 | en_US |
| dc.identifier.issnl | 1034-7747 | - |