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| Title: | 中國增值稅改革之研究
A Study of the Value Added Tax Reform in China |
| Authors: | 傅迺婷
Fu, Nai Ting |
| Contributors: | 徐偉初
Tsui, Steve Waicho
傅迺婷
Fu, Nai Ting |
| Keywords: | 毛所得型增值稅
淨所得型增值稅
消費型增值稅
一般納稅人
小規模納稅人
財政收入分配系統
gross income-type VAT
net income-type VAT
consumption-type VAT
normal taxpayers
small-scale taxpayers
the revenue-sharing system |
| Date: | 2008 |
| Issue Date: | 2009-09-14 13:35:18 (UTC+8) |
| Abstract: | The aim of this paper is to illustrate the recent situation of the VAT system in China, including its problems as well as reforming trends within it, in order to provide promising further research paradigms. The research methods adopted exploratory studies to find out the major problems of the VAT system. To clearly describe the problems, statistical analyses are performed and quantitative data is used to supplement the qualitative analysis. Moreover, to discuss the problems of the Chinese VAT system, this paper compares the Chinese VAT system with other countries, especially Taiwan, in order to give a detailed description of its problems. The results of this study show that the Chinese government only concentrates on how much revenue it can collect but ignores tax equity and tax neutrality as well as low income groups. The conclusions of this study show that the problems of the imperfect VAT system and the changing economic conditions of China have resulted in double taxation, an unfair tax burden, an unreasonable threshold, complex VAT rates, and a gradual worsening of local fiscal conditions. In comparisons between GDP growth and VAT revenue growth, VAT revenue growth exceeded the GDP growth. One of the major reasons is rapid economic growth. Other reasons are that price indices increase every year and, also, China adopts gross income-type VAT which results in double tax on capital investment. Another probable reason is an increased effectivity and efficiency of China’s tax administration. Analysis of these problems shows that the Chinese government needs to improve not only its VAT system but also the taxation system and its fiscal system. |
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| Description: | 碩士
國立政治大學
中國大陸研究英語碩士學程(IMCS)
94925030
97 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0094925030 |
| Data Type: | thesis |
| Appears in Collections: | [中國大陸研究英語碩士學程(IMCS)] 學位論文
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