Business Tax to Value-Added Tax Reform in China

dc.contributor.author	Zhiyuan, W	en
dc.contributor.author	Singh-Ladhar, Jagdeep	en
dc.contributor.author	Davey, H	en
dc.date.accessioned	2019-11-24T21:20:03Z	en
dc.date.issued	2019	en
dc.identifier.issn	0114-0582	en
dc.identifier.uri	http://hdl.handle.net/2292/49072	en
dc.description.abstract	This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013).	en
dc.publisher	Emerald	en
dc.relation.ispartofseries	Pacific Accounting Review	en
dc.rights	Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher.	en
dc.rights.uri	https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm	en
dc.title	Business Tax to Value-Added Tax Reform in China	en
dc.type	Journal Article	en
dc.identifier.doi	10.1108/PAR-12-2018-0117	en
pubs.issue	4	en
pubs.begin-page	602	en
pubs.volume	31	en
dc.rights.holder	Copyright: The author	en
pubs.end-page	625	en
dc.rights.accessrights	http://purl.org/eprint/accessRights/RestrictedAccess	en
pubs.subtype	Article	en
pubs.elements-id	785376	en
pubs.org-id	Business and Economics	en
pubs.org-id	Commercial Law	en
pubs.record-created-at-source-date	2019-11-07	en

Files in this item

There are no files associated with this item.