Review and Future Prospect of Value-added Tax Reform Against the Background of Taxes and Administrative Fees Reduction

DOI

10.2991/jahp-19.2019.110How to use a DOI?

Keywords

VAT; reform; challenge

Abstract

Taxes and administrative fees reduction is a major decision by the CPC Central Committee and the State Council to deepen supply-side structural reform, and a strategic measure to promote high-quality development. China's value-added tax (VAT) reform has been changing with the development of economy. The advent of the digital economy and cross-border transactions has also posed challenges to the traditional VAT system.

Copyright

© 2019, 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  - Qiuping Liu
PY  - 2019/09
DA  - 2019/09
TI  - Review and Future Prospect of Value-added Tax Reform Against the Background of Taxes and Administrative Fees Reduction
BT  - Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)
PB  - Atlantis Press
SP  - 538
EP  - 542
SN  - 2352-5428
UR  - https://doi.org/10.2991/jahp-19.2019.110
DO  - 10.2991/jahp-19.2019.110
ID  - Liu2019/09
ER  -