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
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;
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
DOI :
10.1109/AIMSEC.2011.6010234
