Review and Future Prospect of Value-added Tax Reform Against the Background of Taxes and Administrative Fees Reduction
Available Online September 2019.
- https://doi.org/10.2991/jahp-19.2019.110How to use a DOI?
- VAT; reform; challenge
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - The 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/jahp-19.2019.110 DO - https://doi.org/10.2991/jahp-19.2019.110 ID - Liu2019/09 ER -