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...

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Autor principal: Singh, Raju
Altres autors: Ahmad, Ehtisham, Lockwood, Ben
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2004.
Col·lecció:IMF Working Papers; Working Paper ; No. 2004/125
Accés en línia:Full text available on IMF