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2002•Zhongyang Caizheng Jinrong Xueyuan xuebaoRequires access

International Comparison and Consideration on The Tax Range of VAT

Fen Chen

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Abstract

This paper compares the tax range of value added tax(VAT) among different countries; pointing out the problems in our country about whether the value added tax range should include the fields of agriculture and service.It suggests that we use the experience of other countries'reform on VAT for reference and perfect the VAT system in our country.

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What this paper is about

This paper compares the tax range of value added tax(VAT) among different countries; pointing out the problems in our country about whether the value added tax range should include the fields of agriculture and service.It suggests that we use the experience of other countries'reform on VAT for reference and perfect the VAT system in our country.

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Available abstract

This paper compares the tax range of value added tax(VAT) among different countries; pointing out the problems in our country about whether the value added tax range should include the fields of agriculture and service.It suggests that we use the experience of other countries'reform on VAT for reference and perfect the VAT system in our country.

Key concepts: Value-added tax, Tax reform, Range (aeronautics), Economics, Value (mathematics), Ad valorem tax, Tax credit, International economics

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