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Study Of Existing Vat Tax Preferential Policies

Posted on:2007-07-01Degree:MasterType:Thesis
Country:ChinaCandidate:L LiuFull Text:PDF
GTID:2209360185460137Subject:Public Finance
Abstract/Summary:PDF Full Text Request
The preference of value-added tax has become more and more, it has surely solved many special economic problems. At the same time, it has brought many troubles in principle of tax and value-added tax, it also has not fit in with the demands of tax expenditure.The preference of value-added tax should act up to this principle of tax adjusting economy, should esteem the theorem of value-added tax, and should accept the repression of budgetary control. This is the principle to standardize preference of value-added tax.There is a list of the preference of value-added tax in this writings, and I have analyzed the list according to the principle, and in the end, I have addressed the suggestion to standardize preference of value-added tax.
Keywords/Search Tags:VAT(value-added tax), preferential tax treatment, Standardization
PDF Full Text Request
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