Evaluation of Value Added Tax exemption for small and low-profit enterprises in China – An analysis based on the principle of proportionality

Autor:	Diheng Xu
Přispěvatelé:	Department of Tax Economics, Fiscal Institute Tilburg (FIT)
Zdroj:	Tilburg University-PURE Asia-Pacific Tax Bulletin, 27(3), 1-7. International Bureau of Fiscal Documentation
ISSN:	2352-9164
Popis:	In China, VAT exemption has been used as a tax incentive for supporting small and low-profit enterprises (SLEs) in recent years, aimed at reducing their tax burden. However, according to the principle of proportionality, VAT exemptions may not be the most suitable measure for supporting SLEs. The author analyses the validity, necessity, and balance of VAT exemption for SLEs as a tax incentive, suggests optimization options, and offers further thoughts on the regulation of tax incentives in China.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::cf6975a9bc8e4da4d377d66c5a85adba https://research.tilburguniversity.edu/en/publications/6cf5a5d1-49ad-4bc7-8b34-72897352fc6c Zobrazit plný text záznamu