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- W2354080196 abstract "In order to get a success in the next step of VAT reform, it is essential to establish the principle of VAT based on the evaluations of the progresses our domestic theory circle has had achieved in the field of VAT from the angle of legislations. According to the distribution principle of VAT and requirements for the development of objective economy, the VAT law should fully reflect and carry out the neutral principle, the efficiency principle and income principle. On account of the principles of VAT and developing degree of marketing economy, China should choose the consumption mode of Value Added Tax. On terms of the fundamental elements of VAT law, we should take financial accounting system as the standard to classify the taxpayers, simplify the tax rate, and regulate the tax favorable terms. But we should gradually adjust the basic tax rate and the range of taxation." @default.
- W2354080196 created "2016-06-24" @default.
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- W2354080196 date "2004-01-01" @default.
- W2354080196 modified "2023-09-24" @default.
- W2354080196 title "On Principles of VAT Law" @default.
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