Value Added Tax and Business Tax

The modern value added tax is a comprehensive tax with rules for all supplies of goods and services. This paper provides a VAT design guide for designers of a reformed VAT law in China. It explains the theory and practice of VAT and explores all the issues that must be considered in the design of a value added tax, as well as the reasons why jurisdictions have adopted the rules that they have to deal with these issues

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Year of publication:	2010
Authors:	Krever, Richard ; van der Corput, Walter
Publisher:	[S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| Unternehmensbesteuerung \| Corporate taxation

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Extent:	1 Online-Ressource (67 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: CHINA TAX REFORM AND WTO ACCESSION PROJECT, pp. 449-558, International Bureau of Fiscal Documentation, Amsterdam, 2004 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 1, 2004 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014191499