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RESEARCH ON TAX RATE SETTING IN THE REFORM OF EXPANDING TAX BASE OF VAT IN CHINA

Li Qin

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Abstract

Tax rate setting is a key problem to the implementation of reform of expanding tax base of VAT in China.It plays an important role in achieving the goal of structural tax cut.This paper estimates that a reasonable range of standard tax rate of VAT covering all industries is 9%to 13%based on the data of input-output under the requirement of structural tax reduction policy.Considering keeping the fiscal stability and international tax competitiveness,this paper puts forward that the standard rate should be 13% or a little lower than 13%and the grades of tax rate should be decreased.

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What this paper is about

Tax rate setting is a key problem to the implementation of reform of expanding tax base of VAT in China.It plays an important role in achieving the goal of structural tax cut.This paper estimates that a reasonable range of standard tax rate of VAT covering all industries is 9%to 13%based on the data of input-output under the requirement of structural tax reduction policy.Considering keeping the fiscal stability and international tax competitiveness,this paper puts forward that the standard rate should be 13% or a little lower than 13%and the grades of tax rate should be decreased.

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Available abstract

Tax rate setting is a key problem to the implementation of reform of expanding tax base of VAT in China.It plays an important role in achieving the goal of structural tax cut.This paper estimates that a reasonable range of standard tax rate of VAT covering all industries is 9%to 13%based on the data of input-output under the requirement of structural tax reduction policy.Considering keeping the fiscal stability and international tax competitiveness,this paper puts forward that the standard rate should be 13% or a little lower than 13%and the grades of tax rate should be decreased.

Key concepts: Value-added tax, Tax reform, Tax rate, Ad valorem tax, Indirect tax, Economics, Tax credit, Direct tax

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