Xiaojun Liu
Abstract
The article analyses the main problems in China's VAT as follows: scope of levy VAT is narrow relatively, system of input tax being credited is not perfect, structure of VAT rate is not reasonable. Then some countermeasures are put forward for developing VAT in China.
A significance statement is not available in the OpenAlex record.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
The article analyses the main problems in China's VAT as follows: scope of levy VAT is narrow relatively, system of input tax being credited is not perfect, structure of VAT rate is not reasonable. Then some countermeasures are put forward for developing VAT in China.
Key concepts: China, Scope (computer science), Economics, Value-added tax, Value (mathematics), Tax rate, International economics, Mathematical economics