Discussion on Establishment of Local Tax System from the Perspective of Business Tax Transformation to Value-added Tax
- 10.2991/emss-14.2014.17How to use a DOI?
- business tax transformation to value-added tax, local tax system, business tax, value-added tax
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.
- © 2014, 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
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 - Proceedings of the 2014 International Conference on Economic Management and Social Science PB - Atlantis Press SP - 73 EP - 77 SN - 2352-5398 UR - https://doi.org/10.2991/emss-14.2014.17 DO - 10.2991/emss-14.2014.17 ID - Xiaoyan2014/11 ER -