ID: |
TARP-209 |
Title: |
How Should China’s Tax Revenue Face the China’s Entry into the WTO? |
Source: |
Journal of Hunan Higher Tax College, No.13, September 2000, Cumulatively, Vol.53 |
Parties: |
|
Dispute Resolution Organ: |
|
Year: |
2000 |
Pages: |
0 |
Author(s): |
Yongqing Xie |
Keywords: |
China, duty, investment, tax, transparency, value-added tax, WTO, tax law, market access |
Abstract: |
After China’s entry into the WTO, China will, based on the WTO rules, create a good and transparent investment environment and create more stable opportunities of market access. These will have significant impacts on China’s tax revenue. In such situations, the following measures could be adopted: first, unify the domestic and foreign tax; second, gradually reduce the duties and adopt the consumption value-added tax; third, reform the agriculture tax; fourth, enhance the tax levels and strengthen the transparency of tax administrations; fifth, establish the network of tax information and supervise the tax resources fo e-commerce. |
Secured: |
False |
Download Article: |
Available here (Chinese) |
Keywords: China, duty, investment, market access, tax/tax law, transparency, value-added tax, World Trade Organization/WTO