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A Preliminary Analysis on Tax Planning of New Value-added Tax

Cui Hai-xi

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Abstract

Value-added tax is one of the most important taxes in China.Reformed value-added tax still reflects the principles of fair-ness,neutrality,universality,and convenience with the characteristics of general imposition,price-excluding tax,using special invoice,and simplified tax rate.It plays an effective role for standardizing tax system and controlling tax evasion.However,the multiple choices on the elements of valued-added tax system provide space for tax payers in tax planning,especially,in identity choice,in tax of pur-chase,value-added tax of sale and discount,and that of freight disbursement and packing deposit.

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What this paper is about

Value-added tax is one of the most important taxes in China.Reformed value-added tax still reflects the principles of fair-ness,neutrality,universality,and convenience with the characteristics of general imposition,price-excluding tax,using special invoice,and simplified tax rate.It plays an effective role for standardizing tax system and controlling tax evasion.However,the multiple choices on the elements of valued-added tax system provide space for tax payers in tax planning,especially,in identity choice,in tax of pur-chase,value-added tax of sale and discount,and that of freight disbursement and packing deposit.

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Available abstract

Value-added tax is one of the most important taxes in China.Reformed value-added tax still reflects the principles of fair-ness,neutrality,universality,and convenience with the characteristics of general imposition,price-excluding tax,using special invoice,and simplified tax rate.It plays an effective role for standardizing tax system and controlling tax evasion.However,the multiple choices on the elements of valued-added tax system provide space for tax payers in tax planning,especially,in identity choice,in tax of pur-chase,value-added tax of sale and discount,and that of freight disbursement and packing deposit.

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

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