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2009•Journal of Hunan Financial and Economic CollegeRequires access

On the Consumption Value-added Tax and the Basic Policy Framework

Jiang Ai-lin

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Abstract

Current production VAT needs to be transformed into consumption VAT because of the demerits of production VAT.Production VAT is a type of tax that is imposed on enterprises' purchased fixed assets.The policy framework of production VAT consists of tax payers,range of taxation,tax items,tax rates,calculation methods,accounting management,etc.So effective measures need to be taken to ensure the reform of VAT transformation.

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What this paper is about

Current production VAT needs to be transformed into consumption VAT because of the demerits of production VAT.Production VAT is a type of tax that is imposed on enterprises' purchased fixed assets.The policy framework of production VAT consists of tax payers,range of taxation,tax items,tax rates,calculation methods,accounting management,etc.So effective measures need to be taken to ensure the reform of VAT transformation.

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Available abstract

Current production VAT needs to be transformed into consumption VAT because of the demerits of production VAT.Production VAT is a type of tax that is imposed on enterprises' purchased fixed assets.The policy framework of production VAT consists of tax payers,range of taxation,tax items,tax rates,calculation methods,accounting management,etc.So effective measures need to be taken to ensure the reform of VAT transformation.

Key concepts: Value-added tax, Consumption tax, Consumption (sociology), Production (economics), Economics, Tax reform, Business, Tax policy

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