Taxation Reforms and Changes in Revenue Assignments in China /

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which accrues to local governments, and operates as a turnover tax. On grounds of economic...

Celý popis

Podrobná bibliografie
Hlavní autor: Singh, Raju
Další autoři: Ahmad, Ehtisham, Lockwood, Ben
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2004.
Edice:IMF Working Papers; Working Paper ; No. 2004/125
On-line přístup:Full text available on IMF