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Thinking on the Selecting of China's Value-added Tax

Zhou Chao-yang

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Abstract

The main problem of industry-VAT is that it violates the character of VAT, and it doesn't benefit to the increase of an enterprise's need of investment and results taxed repeatedly. Consuming-VAT and income-VAT can both surmount these disadvantages, but execution of consuming-VAT will decrease the VAT tax base greatly, therefore it affects nation financial income on the large degree., and it doesn't conform to matching principle. So our nation should carry out income-VAT.

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What this paper is about

The main problem of industry-VAT is that it violates the character of VAT, and it doesn't benefit to the increase of an enterprise's need of investment and results taxed repeatedly. Consuming-VAT and income-VAT can both surmount these disadvantages, but execution of consuming-VAT will decrease the VAT tax base greatly, therefore it affects nation financial income on the large degree., and it doesn't conform to matching principle. So our nation should carry out income-VAT.

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Available abstract

The main problem of industry-VAT is that it violates the character of VAT, and it doesn't benefit to the increase of an enterprise's need of investment and results taxed repeatedly. Consuming-VAT and income-VAT can both surmount these disadvantages, but execution of consuming-VAT will decrease the VAT tax base greatly, therefore it affects nation financial income on the large degree., and it doesn't conform to matching principle. So our nation should carry out income-VAT.

Key concepts: Value-added tax, Economics, Investment (military), Indirect tax, Value (mathematics), Ad valorem tax, Carry (investment), Income tax

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