Evaluating the Impure Chinese VAT Relative to a Pure Form in a Simple Monetary Trade Model with an Endogenous Trade Surplus
收藏NBER2007-11-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w13581
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资源简介：
China's VAT while seemingly conventional has two major impurities. One is that a separate export rebate system exists where rebate rates are linked from rates paid on creditable inputs. The other is the use of an income base for which there is no crediting of taxes on capital good, rather than the
提供机构：
美国国家经济研究局
创建时间：
2007-11-01
