• DocumentCode
    3166808
  • Title

    The improvement on China´s regional standard value added tax revenue estimate method

  • Author

    Cai, Defa ; ZHang, Aili ; Cai, Jing

  • Author_Institution
    Harbin Univ. of Commerce, Harbin, China
  • fYear
    2011
  • fDate
    8-10 Aug. 2011
  • Firstpage
    783
  • Lastpage
    786
  • Abstract
    There are some defects about our current calculation method for VAT standard income. Such as tariff design does not consider energy conservation and emission reduction, and the upgrading of the industrial structure, expanding opening degree, resources exploitation and other factors. In order to solve the defect of estimated method. We redesign the income tax rate model of standard VAT which can assess region´s economic development achievements and estimate standard income accurately. The result of calculation accord with the actual. It Is an innovative design...
  • Keywords
    taxation; China; VAT; economic development; emission reduction; energy conservation; income tax rate model; industrial structure; regional standard value added tax revenue estimate method; standard income; standard rate model; tariff design; Business; Computational modeling; Economic indicators; Energy conservation; Energy consumption; Industries; Rate model; Standard income; Value-added tax;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on
  • Conference_Location
    Deng Leng
  • Print_ISBN
    978-1-4577-0535-9
  • Type

    conf

  • DOI
    10.1109/AIMSEC.2011.6010234
  • Filename
    6010234