Proceedings of the 2014 International Conference on Economic Management and Social Science

Discussion on Establishment of Local Tax System from the Perspective of Business Tax Transformation to Value-added Tax

Authors
Shao Xiaoyan
Corresponding Author
Shao Xiaoyan
Available Online November 2014.
DOI
https://doi.org/10.2991/emss-14.2014.17How to use a DOI?
Keywords
business tax transformation to value-added tax, local tax system, business tax, value-added tax
Abstract
The plan of business tax transformation to value-added tax was proposed jointly by the Ministry of Finance and the State Administration of Taxation in October, 2011. On August 1, 2013, “the plan” was implemented all over the country. This makes us to reflect on operating layout of the original local tax system. However, the establishment of local tax system under the background of “business tax transformation to value-added tax” has more topics deserving our in-depth research. For the perspective of “business tax transformation to value-added tax”, the author discusses the establishment of local tax system, analyzes relevant issues existing in current works, and thus proposes countermeasures for improvement.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
2014 International Conference on Economic Management and Social Science (ICEMSS 2014)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2014
ISBN
978-94-62520-34-9
ISSN
2352-5398
DOI
https://doi.org/10.2991/emss-14.2014.17How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Shao Xiaoyan
PY  - 2014/11
DA  - 2014/11
TI  - Discussion on Establishment of Local Tax System from the Perspective of Business Tax Transformation to Value-added Tax
BT  - 2014 International Conference on Economic Management and Social Science (ICEMSS 2014)
PB  - Atlantis Press
SN  - 2352-5398
UR  - https://doi.org/10.2991/emss-14.2014.17
DO  - https://doi.org/10.2991/emss-14.2014.17
ID  - Xiaoyan2014/11
ER  -