Proceedings of the International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016)

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A Comparative Study on Replacing Business Tax with Value-added Tax of Domestic and Foreign Telecommunication Industry

Authors
Jing Luan
Corresponding Author
Jing Luan
Available Online August 2016.
DOI
10.2991/jahp-16.2016.29How to use a DOI?
Keywords
replacing business tax with value-added tax; business tax; value-added tax; telecommunication industry
Abstract

This paper starts with the background and significance of replacing business tax with value-added tax, expounds the main viewpoints of the domestic and foreign scholars on the related issues of it, and summarizes the characteristics of the development of value-added tax at home and abroad.It also analyzes the current situation and a problem of the business tax in China's telecommunication industry, analyzes the necessity of replacing business tax with value-added tax and the practical effect of the value-added tax collection in the developed countries, especially the EU countries. It analyzes the changes of tax bearing after the reform of China's telecommunication industry. Finally, this paper also pays attention to the latest news ofreplacing business tax with value-added tax in China.

Copyright
© 2016, 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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Volume Title
Proceedings of the International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
August 2016
ISBN
978-94-6252-226-8
ISSN
2352-5398
DOI
10.2991/jahp-16.2016.29How to use a DOI?
Copyright
© 2016, 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/).

Cite this article

risenwbib
TY  - CONF
AU  - Jing Luan
PY  - 2016/08
DA  - 2016/08
TI  - A Comparative Study on Replacing Business Tax with Value-added Tax of Domestic and Foreign Telecommunication Industry
BT  - Proceedings of the International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016)
PB  - Atlantis Press
SP  - 129
EP  - 132
SN  - 2352-5398
UR  - https://doi.org/10.2991/jahp-16.2016.29
DO  - 10.2991/jahp-16.2016.29
ID  - Luan2016/08
ER  -