Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)

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

Authors
Qiuping Liu
Corresponding Author
Qiuping Liu
Available Online September 2019.
DOI
https://doi.org/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.
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This is an open access article distributed under the CC BY-NC license.

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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  - 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  -