Discussion on VAT and "VAT Reform"
DOI:
https://doi.org/10.62051/ijgem.v3n2.20Keywords:
VAT, Replacing business tax with value-added tax, Effect, Enterprise, Paying taxesAbstract
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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References
Liu Yumeng, Liu Li. Background, process and improvement suggestions of "replacing business tax with value-added tax" in China [J]. Chinese and Foreign Entrepreneurs, 2017(34):144-145.)
Chen Weidong. Analysis and response to the reasons for the increase of tax burden of construction enterprises in the "business tax reform" [J]. Modern Economic Information, 2019(13):293.)
Chen Lihua, Wu Chu. Analysis of the current situation of comprehensive expansion of value-added tax [J]. China Business Review, 2016(18):43+45.)
Kuai Jingyan. China's value-added tax development and reform and future prospects [J]. National Circulation Economy, 2020(07):167-168.)
Xu Laijun. Analysis on the impact of replacing business tax with value-added tax on enterprises and social economy [J]. Research on Modern State-owned Enterprises, 2016(02):86.)
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