Discussion on Establishment of Local Tax System from the Perspective of Business Tax Transformation to Value-added Tax

DOI

10.2991/emss-14.2014.17How to use a DOI?

Keywords

business tax transformation to value-added tax, local tax system, business tax, value-added tax

Abstract

The plan of business tax transformation to value-added tax was proposed jointly by the Ministry of Finance and the State Administration of Taxation in October, 2011. On August 1, 2013, “the plan” was implemented all over the country. This makes us to reflect on operating layout of the original local tax system. However, the establishment of local tax system under the background of “business tax transformation to value-added tax” has more topics deserving our in-depth research. For the perspective of “business tax transformation to value-added tax”, the author discusses the establishment of local tax system, analyzes relevant issues existing in current works, and thus proposes countermeasures for improvement.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Shao Xiaoyan
PY  - 2014/11
DA  - 2014/11
TI  - Discussion on Establishment of Local Tax System from the Perspective of Business Tax Transformation to Value-added Tax
BT  - Proceedings of the 2014 International Conference on Economic Management and Social Science
PB  - Atlantis Press
SP  - 73
EP  - 77
SN  - 2352-5398
UR  - https://doi.org/10.2991/emss-14.2014.17
DO  - 10.2991/emss-14.2014.17
ID  - Xiaoyan2014/11
ER  -