PONCET, Sandra; GOURDON, Julien; HERING, Laura; MONJON, … - Fondation pour les études et recherches sur le … - 2014
Compared to most countries, China’s value-added tax (VAT) system is not neutral and makes it less advantageous to export a product than to sell it domestically, as exporters may not receive a complete refund on the domestic VAT they have paid on their inputs. However, the large and frequent...