Levying Value-Added Taxes on Financial Industry Sectors-A Case Study of China

被引：0
|
作者：
Liu, Jianhui [1 ]
Tian, Ting [2 ]
Chen, Xiding [3 ]
机构：
[1] Southwest Univ, Coll Econ & Management, Chongqing, Peoples R China
[2] Xiamen Univ, Dept Publ Finance, Xiamen, Fujian, Peoples R China
[3] Wenzhou Univ, City Coll, Wenzhou, Zhejiang, Peoples R China
来源：
PROCEEDINGS OF THE 2012 INTERNATIONAL CONFERENCE ON MANAGEMENT INNOVATION AND PUBLIC POLICY (ICMIPP 2012), VOLS 1-6 | 2012年
关键词：
financial sector; value- added tax; taxation system;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper analyses the necessity of taxing financial sector under value-added tax, and introduces four approaches adopted by other countries. The article recommended the proposals of value-added tax reform about China's financial sector, including the scope of taxation, the tax rate and VAT taxing approach.
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页码：2117 / 2120
页数：4
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