메뉴 건너뛰기




Volumn 33, Issue 1, 1997, Pages 64-86

On the Reform of Mainland China's Value-Added Tax System

(1)  Yeh, Chang Mei a  

a NONE

Author keywords

Price deregulations; Tax credits; Tax elasticity coefficient; The Parato resources allocation efficiency; The revenue sharing system; VAT

Indexed keywords


EID: 0346043361     PISSN: 10132511     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (2)

References (38)
  • 2
    • 85037119705 scopus 로고    scopus 로고
    • An International Comparison of VAT Reforms
    • Beijing
    • Wu Jianguo, "An International Comparison of VAT Reforms," Jingjixue dongtai (Economics Information) (Beijing), 1996, no. 1:65.
    • (1996) Jingjixue Dongtai (Economics Information) , Issue.1 , pp. 65
    • Wu, J.1
  • 6
    • 0347469082 scopus 로고
    • Beijing: Zhongguo caizheng jingji chubanshe, September
    • State General Administration of Taxation, ed., Shuifa daquan (A complete collection of tax regulations) (Beijing: Zhongguo caizheng jingji chubanshe, September 1989), 187.
    • (1989) Shuifa Daquan (A Complete Collection of Tax Regulations) , pp. 187
  • 7
    • 85037089434 scopus 로고    scopus 로고
    • note 5 above
    • See note 5 above.
  • 8
    • 0004154652 scopus 로고
    • July 9
    • People's Daily, July 9, 1995, 2.
    • (1995) People's Daily , pp. 2
  • 9
    • 0346838402 scopus 로고
    • The Development Tendency of China's Reform of the Indirect Tax System
    • Shanghai
    • Hu Yijian, "The Development Tendency of China's Reform of the Indirect Tax System," Caijing yanjiu (The Study of Finance and Economics) (Shanghai), 1995, no. 6:24-25.
    • (1995) Caijing Yanjiu (The Study of Finance and Economics) , Issue.6 , pp. 24-25
    • Hu, Y.1
  • 10
    • 85037118315 scopus 로고
    • China's 1994 Tax Reform: Achievements and Problems
    • Beijing
    • The Comprehensive Analysis and Reform Planning Theme Group of China's Taxation System and Public Finance, "China's 1994 Tax Reform: Achievements and Problems," Gaige (Reform) (Beijing), 1994, no. 5:10.
    • (1994) Gaige (Reform) , Issue.5 , pp. 10
  • 12
    • 85037117796 scopus 로고    scopus 로고
    • Appropriate Tax Refunds: The Direction of the Reform of Tax Refund Measures for Exports
    • Beijing
    • Zhao Jie and Xu Yongxian, "Appropriate Tax Refunds: The Direction of the Reform of Tax Refund Measures for Exports," Liaowang (Outlook Weekly) (Beijing), 1996, nos. 8-9:7.
    • (1996) Liaowang (Outlook Weekly) , Issue.8-9 , pp. 7
    • Zhao, J.1    Xu, Y.2
  • 13
    • 85037090460 scopus 로고    scopus 로고
    • How to Evaluate the Three Readjustments of the Tax Policy for Exports
    • Hong Kong
    • Jin Pingguo, "How to Evaluate the Three Readjustments of the Tax Policy for Exports," Jingji daobao (Economic Reporter) (Hong Kong), 1996, no. 11:31.
    • (1996) Jingji Daobao (Economic Reporter) , Issue.11 , pp. 31
    • Jin, P.1
  • 14
    • 85037169375 scopus 로고    scopus 로고
    • Tax Refunds for Exports: Current Situation, Effects, and the Way to Deal with Them
    • Beijing
    • Han Fengqin, "Tax Refunds for Exports: Current Situation, Effects, and the Way to Deal with Them," Zhongguo jingji xinxi (China Economic Information) (Beijing), 1996, no. 1:26.
    • (1996) Zhongguo Jingji Xinxi (China Economic Information) , Issue.1 , pp. 26
    • Han, F.1
  • 15
    • 0347469079 scopus 로고    scopus 로고
    • Implementation Effects of the 1994 New Tax System and Ideas on Further Reform of the Taxation System
    • Wang Haochuan and Tan Long, "Implementation Effects of the 1994 New Tax System and Ideas on Further Reform of the Taxation System," Gaige, 1996, no. 1:89.
    • (1996) Gaige , Issue.1 , pp. 89
    • Wang, H.1    Tan, L.2
  • 16
    • 85037166577 scopus 로고    scopus 로고
    • note
    • According to Parato's theory, if reform in an economic society can enable everyone to do better, or some to become better while nobody becomes worse, thus increasing the welfare of the entire society, then the reform or change will be regarded as the most efficient. His theory has become a theoretical basis for subsequent studies of the relationship between taxation and economy.
  • 20
    • 85037146853 scopus 로고    scopus 로고
    • note
    • Tax elasticity coefficient = growth of tax revenues ÷ growth of national income.
  • 23
    • 0346838404 scopus 로고
    • The Effects of the New Financial and Taxation System on Local Finance and the Way to Deal with Them
    • Shenyang
    • Zhang Suxun, "The Effects of the New Financial and Taxation System on Local Finance and the Way to Deal with Them," Liaoning daxue xuebao (Journal of Liaoning University) (Shenyang), 1995, no. 3:39.
    • (1995) Liaoning Daxue Xuebao (Journal of Liaoning University) , Issue.3 , pp. 39
    • Zhang, S.1
  • 25
  • 27
    • 85037096893 scopus 로고
    • The Shocking Funnel
    • September 19
    • Zhao Xianfeng, "The Shocking Funnel," People's Daily, September 19, 1995, 5.
    • (1995) People's Daily , pp. 5
    • Zhao, X.1
  • 31
    • 85037160858 scopus 로고
    • The Effects of the Tax Reform on Prices and the Way to Deal with Them
    • Beijing
    • Hu Junsheng and Zhou Lihua, "The Effects of the Tax Reform on Prices and the Way to Deal with Them," Zhongguo gaige (China Reforms) (Beijing), 1995, no. 6:32.
    • (1995) Zhongguo Gaige (China Reforms) , Issue.6 , pp. 32
    • Hu, J.1    Zhou, L.2
  • 32
    • 0346838407 scopus 로고
    • Redressing the Understanding of Inflation
    • Li Xinjian, "Redressing the Understanding of Inflation," Daidai caijing, 1995, no. 9:14.
    • (1995) Daidai Caijing , Issue.9 , pp. 14
    • Li, X.1
  • 33
    • 85037126387 scopus 로고
    • An East-West Comparative Analysis: Whither China's Tax Reform
    • Beijing, November 24
    • Yan Hengyuan, "An East-West Comparative Analysis: Whither China's Tax Reform," Jingji ribao (Economic Daily) (Beijing), November 24, 1993, 4.
    • (1993) Jingji Ribao (Economic Daily) , pp. 4
    • Yan, H.1
  • 34
    • 85037172843 scopus 로고    scopus 로고
    • It Is Not Suitable to Make VAT the Principal Tax Item
    • ed. the National Association of the Middle-Aged and Youths for the Study of Financial Theories Beijing: Zhongguo caizheng jingji chubanshe, March
    • Zhong Liang, "It Is Not Suitable to Make VAT the Principal Tax Item," in Zhongguo: Caijing gaige xinsheng (China: A new voice of financial and economic reforms), ed. the National Association of the Middle-Aged and Youths for the Study of Financial Theories (Beijing: Zhongguo caizheng jingji chubanshe, March 1996), 222-23.
    • (1996) Zhongguo: Caijing Gaige Xinsheng (China: A New Voice of Financial and Economic Reforms) , pp. 222-223
    • Zhong, L.1
  • 35
    • 0346207885 scopus 로고
    • On the Special Functions of Circulation Taxes and Income Taxes
    • Chengdu
    • Wang Xiaode and Liu Yong, "On the Special Functions of Circulation Taxes and Income Taxes," Jingji tizhi gaige (Economic Restructuring) (Chengdu), 1994, no. 1:55.
    • (1994) Jingji Tizhi Gaige (Economic Restructuring) , Issue.1 , pp. 55
    • Wang, X.1    Liu, Y.2
  • 37
    • 85037065616 scopus 로고
    • Some Ideas on Improving the VAT System
    • Beijing
    • Wu Jianguo, "Some Ideas on Improving the VAT System," Caizheng (Finance) (Beijing), 1995, no. 11:44.
    • (1995) Caizheng (Finance) , Issue.11 , pp. 44
    • Wu, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.