Discussion on VAT and "VAT Reform"

Name: Discussion on VAT and "VAT Reform"
Creator: Xiayu Gao

Xiayu Gao

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International Journa...arrow_drop_down

International Journal of Global Economics and Management

Article . 2024 . Peer-reviewed

License: CC BY NC

Data sources: Crossref

Discussion on VAT and "VAT Reform"

descriptionPublicationkeyboard_double_arrow_right Article 28 Jun 2024Publisher:Warwick Evans PublishingJournal:International Journal of Global Economics and Management, volume 3, pages 185-190 (issn: 3005-9690, eissn: 3005-8090,

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Authors: Xiayu Gao;

doi: 10.62051/ijgem.v3n2.20

Discussion on VAT and "VAT Reform"

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Abstract

Value-added tax and business tax have attracted much attention as the two main taxes in China. This article is composed of three parts: the current situation of VAT, the future development trend of VAT and its corresponding reasons, and the improvement process of "replacing business tax with VAT" and its impact on the economy and society.

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