Evaluation of Value Added Tax exemption for small and low-profit enterprises in China electrónico an analysis based on the principle of proportionality Diheng Xu
By: Xu, Diheng
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | EXENCIONES TRIBUTARIAS | INCIDENCIA Y TRASLACION | EMPRESAS PEQUEÑAS Y MEDIANAS | PRINCIPIO DE PROPORCIONALIDAD | CHINA
In:
Asia - Pacific Tax Bulletin v. 27, n. 3, 2021, 7 p.Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | APTB/2021/3-5 (Browse shelf) | Available | APTB/2021/3-5 |
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.
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