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2008•Journal of Jilin Teachers Institute of Engineering and TechnologyRequires access

On the Transformation of VAT in China

Yingxing Zhang

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Abstract

Since the tax system reform in 1984 in our country,sequent year's practices has witnessed a lot of disadvantages of VAT law,which is in great need of prompt improvement and perfect.The current VAT law adopts the production VAT,now along with the rapid development of economy,the disadvantages of the production VAT has been getting so apparent that no longer can keep it abreast at the times.It is very necessary to transform the production VAT to consumption VAT.The transformation of value added tax brings important influence of finance income,business enterprise,investment growth,and economic development,etc.

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What this paper is about

Since the tax system reform in 1984 in our country,sequent year's practices has witnessed a lot of disadvantages of VAT law,which is in great need of prompt improvement and perfect.The current VAT law adopts the production VAT,now along with the rapid development of economy,the disadvantages of the production VAT has been getting so apparent that no longer can keep it abreast at the times.It is very necessary to transform the production VAT to consumption VAT.The transformation of value added tax brings important influence of finance income,business enterprise,investment growth,and economic development,etc.

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Available abstract

Since the tax system reform in 1984 in our country,sequent year's practices has witnessed a lot of disadvantages of VAT law,which is in great need of prompt improvement and perfect.The current VAT law adopts the production VAT,now along with the rapid development of economy,the disadvantages of the production VAT has been getting so apparent that no longer can keep it abreast at the times.It is very necessary to transform the production VAT to consumption VAT.The transformation of value added tax brings important influence of finance income,business enterprise,investment growth,and economic development,etc.

Key concepts: Production (economics), Value-added tax, Consumption (sociology), Business, China, Economics, Sequent, Investment (military)

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