Ideas on the perfection of China's value added tax system

Journal
Author
Ping, Y.; Wanjun, J.
Country
China (People's Rep.)
Published Date
Issue
International VAT Monitor 2000 (Volume 11), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Highlights of the shortcomings of China's incomplete VAT in comparison with international practices.