China’s VAT on Exports: The Glacial Shift From a Heavy Hand to the Invisible Hand
Zu, Y
Date: 20 November 2017
Journal
Tax Notes International
Publisher
Tax Analysts
Abstract
The world’s VAT systems have settled on a
standard for cross-border sales, providing full
relief from taxation in the source country to leave
room for full taxation in the destination
jurisdiction. China’s export VAT rules, which
provide selective relief from tax on exports as a
tool of economic management, deviate greatly
from ...
The world’s VAT systems have settled on a
standard for cross-border sales, providing full
relief from taxation in the source country to leave
room for full taxation in the destination
jurisdiction. China’s export VAT rules, which
provide selective relief from tax on exports as a
tool of economic management, deviate greatly
from these international norms. This article
reviews the evolution of China’s export VAT rules
since 1984, tracking the nexus between tax policy
and economic policy. It also suggests possible
paths for future development.
Finance and Accounting
Faculty of Environment, Science and Economy
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