Xu, Diheng
Evaluation of Value Added Tax exemption for small and low-profit enterprises in China an analysis based on the principle of proportionality electrónico / Diheng Xu .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
EXENCIONES TRIBUTARIAS
INCIDENCIA Y TRASLACION
EMPRESAS PEQUEÑAS Y MEDIANAS
PRINCIPIO DE PROPORCIONALIDAD
CHINA
Asia - Pacific Tax Bulletin 1385-3082v. 27, n. 3, 2021, 7 p.
Evaluation of Value Added Tax exemption for small and low-profit enterprises in China an analysis based on the principle of proportionality electrónico / Diheng Xu .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
EXENCIONES TRIBUTARIAS
INCIDENCIA Y TRASLACION
EMPRESAS PEQUEÑAS Y MEDIANAS
PRINCIPIO DE PROPORCIONALIDAD
CHINA
Asia - Pacific Tax Bulletin 1385-3082v. 27, n. 3, 2021, 7 p.