政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/32287
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 109948/140897 (78%)
造访人次 : 46079627      在线人数 : 1124
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/32287


    题名: 中國增值稅改革之研究
    A Study of the Value Added Tax Reform in China
    作者: 傅迺婷
    Fu, Nai Ting
    贡献者: 徐偉初
    Tsui, Steve Waicho
    傅迺婷
    Fu, Nai Ting
    关键词: 毛所得型增值稅
    淨所得型增值稅
    消費型增值稅
    一般納稅人
    小規模納稅人
    財政收入分配系統
    gross income-type VAT
    net income-type VAT
    consumption-type VAT
    normal taxpayers
    small-scale taxpayers
    the revenue-sharing system
    日期: 2008
    上传时间: 2009-09-14 13:35:18 (UTC+8)
    摘要: The aim of this paper is to illustrate the recent situation of the VAT system in China, including its problems as well as reforming trends within it, in order to provide promising further research paradigms. The research methods adopted exploratory studies to find out the major problems of the VAT system. To clearly describe the problems, statistical analyses are performed and quantitative data is used to supplement the qualitative analysis. Moreover, to discuss the problems of the Chinese VAT system, this paper compares the Chinese VAT system with other countries, especially Taiwan, in order to give a detailed description of its problems. The results of this study show that the Chinese government only concentrates on how much revenue it can collect but ignores tax equity and tax neutrality as well as low income groups. The conclusions of this study show that the problems of the imperfect VAT system and the changing economic conditions of China have resulted in double taxation, an unfair tax burden, an unreasonable threshold, complex VAT rates, and a gradual worsening of local fiscal conditions. In comparisons between GDP growth and VAT revenue growth, VAT revenue growth exceeded the GDP growth. One of the major reasons is rapid economic growth. Other reasons are that price indices increase every year and, also, China adopts gross income-type VAT which results in double tax on capital investment. Another probable reason is an increased effectivity and efficiency of China’s tax administration. Analysis of these problems shows that the Chinese government needs to improve not only its VAT system but also the taxation system and its fiscal system.
    參考文獻: 1.Act Governing the Allocation of Government Revenues and Expenditure of the ROC (in Chinese).
    2.Ahmad, E., Singh, R. & Lockwood, B. (2004) “ Taxation Reforms and Changes in Revenue Assignments in China.” International Monetary Fund, Working Paper, July.
    3.“ An Analysis of the Increasing Fiscal Revenue in 2007. ” (visited March 25, 2008)< http://big5.china.com.cn/policy/txt/2008-03/05/content_11645374.htm> (in Chinese).
    4.Bi, Shao-Ying (2005). “The Study of the Transformation of VAT in China.” Master’s Thesis of Department of Public Management, Jilin University (in Chinese).
    5.Bird, Richard M. & Gendron, Pierre-Pascal (2005). VAT Revisited: A New Look at the Value Added Tax in Developing and Transitional Countries. The United States Agency for International Development, P. 1-201.
    6.“China`s GDP growth slows to 10.6%.” Breaking News. (visited May 3, 2008)< http://www.ireland.com/newspaper/breaking/2008/0416/breaking32.htm>.
    7.Chan, Alfred K. K. “VAT in PRC”, (visited April 30, 2008)< http://www.china-tax.net/pub/LoweringVATppt.pdf>.
    8.“China`s tax revenue rises 21.9 pct in 2006.” People’s Daily Online, Jan. 6, 2007, (visited February 9, 2008) < http://english.peopledaily.com.cn/200701/06/eng20070106_338732.html>.
    9.Circular No. 113 by the Ministry of Finance and the State Administration, “The State Council’s Decision on Improving the Value-added Tax Policy for Small-scale Commercial Enterprise” State Finance Circular (Cai Shui【1998】No. 113) on June 12, 1998 (in Chinese).
    10.Circular No.114 by the Ministry of Finance and the State Administration of Taxation on Adjusting the Reductions of VAT on Transportation Fees, State Finance Circular (Cai Shui【1998】 No. 114) on June 12, 1998 (in Chinese).
    11.Circular No. 116, Law of the State Administration of Taxation on Small-scale Taxpayers of the PRC on Administration of Tax Collection, State Finance Circular (Cai Shui【1994】No. 116) on April 23, 1994 (in Chinese).
    12.Circular No 156 by the Ministry of Finance and the State Administration of Taxation on the Issues and Regulations on Extending the Scope of VAT Credit in the Northeast Region, State Finance Circular (Cai Shui【2004】No. 156) on September 14, 2004.
    13.Circular No.168 by the Ministry of Finance and the State Administration on Taxation on Interim Regulations on Extending the Scope of VAT Credit in the Northeast Region , State Finance Circular (Cai Shui 【2004】 No. 168) on September 20, 2004 (visited May 10, 2008) <http://www.chinatax.gov.cn/n480462/n480498/n575817/1003679.html > (in Chinese).
    14.Circular No. 208 by the Ministry of Finance and the State Administration, “Regarding Problems of the Tax Policy for Employment of Unemployed,” State Finance Circular (Cai Shui【2002】No. 208) on December 27, 2002 (in Chinese).
    15.Chang, Sheng-Ho (1985). The Comparative Study of the Sales Tax System. Taipei: Chinese Tax Research Association (in Chinese).
    16.Chuang, Kun-Ming (2007). Investment of Financial Knowledge in Mainland China: VAT and Export Refund in Practice. Taipei: Lung-Fung-Huang International Development Corporation (in Chinese).
    17.“Collection Thresholds of Small-scale Taxpayers,” Tai-Cai-Shui, No. 09504553860, Ministry of Finance, ROC, December 22, 2006. (visited July 27, 2008) < http://dotsearch.dot.gov.tw/Searchall/show_define.asp?id=2673> (in Chinese).
    18.Decision on Implementing the Financial Management System of the Tax Allocation of the State Council, December 15, 1993 (in Chinese).
    19.Department of Investment Services, Ministry of Economic Affairs (visited July 27, 2008) <http://investintaiwan.nat.gov.tw/zh-tw/env/stats/per_capita_gdp.html> (in Chinese).
    20.Directorate-General of Budget, Accounting and Statistics, Executive Yuan, R. O. C. (Taiwan) <http://www.dgbas.gov.tw/ct.asp?xItem=15468&CtNode=4682> (in Chinese).
    21.Ebrill, L., Keen, M., Bodin, J. P. & Summers, V. (2001). The Modern VAT. Washington, D. C.: International Monetary Fund.
    22.The Economist. Com (visit July 28, 2008)< http://www.economist.com/markets/bigmac/about.cfm>.
    23.Finance Bureau of Beijing (visited July 13, 2008) <http://www.bjcz.gov.cn/czzs/czz/t20040615_31021.htm> ( in Chinese).
    24.Gide to ROC Taxes 2008, Taipei: Taxation and Tariff committee, Ministry of Finance, ROC.
    25.Global Indirect Tax Rates,” Deloitte Touche Tohmatsu (visited Jul. 7, 2008) < http://www.deloitte.com/dtt/article/0,1002,cid%253D5028,00.html>.
    26.Hao, Yung-Chien (2005). “Theory on the Transformation of VAT and Empirical Exploration: Concurrently on the Experiment of VAT Transformation in Northeast China.” Master’s Thesis of Department of Economics, Jilin University, China (in Chinese).
    27.Hou, Jie-Yu (2003). “Taxation Preference: First Steps for Revitalizing Old Industry in the Northeast.” Securities Newspaper, December 26 (in Chinese).
    28.Hu, Ai-Ping (2005). “A Study of Problems of the Transformation in Value Added Tax.” Journal of Tongling College, Vol. 2 (in Chinese).
    29.Huang, Gui-De (2006). “Research on Transformation of the Value-Added Tax in China.” Master’s Thesis of Department of Public Finance, Shandong University, China (in Chinese).
    30."Invest in Taiwan" Department of Investment Services (visited August 2, 2008) <http://investintaiwan.nat.gov.tw/zh-tw/env/stats/exchange_rates.html> (in Chinese).
    31.Jia, Li-Fen (2006). “Analysis of Choice of Different VAT Taxpayers.” Legality and Economy, p. 85-87 (in Chinese).
    32.Jia, Kang (2003). “People’s Republic of China.” Local Government Finance and Bond Markets, Asia Development Bank.
    33.“KPMG’s Corporate and Indirect Tax Rate Survey 2007” (visited Jul. 6, 2008) < http://www.kpmg.com.om/PDF/KPMG`s%20Corporate%20&%20Indirect%20Tax%20rate%20survey%202007.pdf>.
    34.Law of the People’s Republic of China on Administration of Tax Collection, April 28, 2001 (in Chinese).
    35.Liu, Zuo (2006). Taxation in China. Singapore: Thomson Learning.
    36.Liu, Shang-Xi & Sun, Fu-Xin (1998). “Choice Between Medium or Long Periods for The Scope of the Value Added Tax in China.” Management World, Vol. 2, p. 74-84 (in Chinese).
    37.Liu, Long-Heng (2002). A Turnover Tax. Beijing: Peking University Press (in Chinese).
    38.Liu, Long-Heng (1986). Introduction of Chinese Tax Laws. Beijing: Peking University Press (in Chinese).
    39.Ministry of Finance, People’s Republic China (visited July 30, 2008) <http://www.mof.gov.cn/english/english.htm>.
    40.National Bureau of Statistics of China (visited August 2,2008) <http://www.stats.gov.cn/tjsj/ndsj/>
    41.Oakland, W. H. (1967). “The Theory of the Value-Added Tax: I A Comparison of Tax Bases.” National Tax Journal, Volume XX, No. 2, June: 119~136.
    42.OECD (2006). Consumption Tax Trends: VAT/ GST Excise Rates, Trends and Administration Issues, OECD Publishing.
    43.“Official: China`s poverty line too low” China Daily (visited July 28, 2008) <http://www.chinadaily.com.cn/china/2006-08/23/content_672510.htm>.
    44.Peng, Huei-Ju & Yang, Meng-Huei (2005). Adjusting the Taxation Structure in Economic Transformation: Reform and prospection of the VAT system. Taipei: Taxation and Tariff Committee, the Ministry of Finance, ROC (in Chinese).
    45.Provisional Regulations on Value-added Tax of the People`s Republic of China (in Chinese).
    46.Provisional Regulations on Business Tax of the People`s Republic of China (in Chinese).
    47.Ren, Shu-Kun (2004). “Research on Transformation of the Value-Added Taxation System in Our Country.” Master’s Thesis of Department of Public Finance, Wuhan University, China (in Chinese).
    48.Rules for the Implementation of the Provisional Regulations on Value-Added Tax of the PRC (in Chinese).
    49.Schenk , A. & Oldman, O. (2007). Value Added Tax: A Comparative Approach, New York: Cambridge University Press.
    50.Shen, Qi & Song, Xiao-Quan (2005). “Discuss Advantages, Disadvantages, and the Reform for VAT Small-scale Taxpayers.” Technoeconomics & Management Research, p. 100-101 (in Chinese).
    51.“The State Administration of Taxation: After a Long Drafting Process, Tax Reform in the Northeast Has Been Commenced.” (visited February 2, 2008) < http://chinaneast.xinhuanet.com/2004-09/15/content_3437646.htm> (in Chinese).
    52.Supplementary Circular No. 12, “Regarding Problems of the Tax Policy for Employment of the Unemployed of the MOF and the SAT Supplementary Circular (Cai Shui【2003】No. 12) on February 13, 2003 (in Chinese).
    53.“A Study of VAT Law Reform” (visited July 13, 2008) <http://www1.cntl.cn/show.asp?c_id=534&a_id=2372> ( in Chinese)
    54.Tait, A. A. (1988).Value-Added Tax: Practice and Problems. Washington, D. C.: International Monetary Fund, 1988.
    55.Tax Services (visited July 27, 2008) <http://www.cnnsr.com.cn/jtym/wzxx/csfw/20051110/2005111011104315952.shtml>(in Chinese).
    56.Temporary Regulations of the Customs Supervising of the Export Processing Zone (in Chinese).
    57.Tsui, Steve Waicho, Ou, Jiunn-Nan & Shien, Wen-Sheng (2005). Public Finance. Taipei: Hwa Tai Publishing (in Chinese).
    58.Tsui, Steve Waicho (2003). “Taipei, China.” Local Government Finance and Bond Markets, Asia Development Bank, p. 504-505.
    59.“The Third Plenary Session of the 16th CCCPC.” Oct. 13, 2003, Sina News, (visited May 7, 2008) < http://news.sina.com.cn/c/2003-10-14/21231921305.shtml>.
    60.“Value Added Tax ‘VAT’ Reform Concentrates on Six Industries.” First Financial Newspaper, April 16, 2007, (visited Feb. 9, 2008) <http://ls.zj.gov.cn/gwpd/zcxx/t20070416_258619.htm>(in Chinese).
    61.Value Added Tax (“VAT”) Reform (visited Jan. 20, 2008) <http://www.sbasf.com/resource/resources_chinatax_May07_article1.htm>.
    62.VAT/GST rates in OECD member countries (visited July 6, 2008) <http:// www.oecd.org./dataoecd/12/13/34674429.xls>.
    63.Value-added and Non-value-added Business Tax Act , Taxation agency, Ministry of Finance, R. O. C..
    64.Wang, Ting-Ting & Xu, Cian (2005). “The Problems and Tendencies of Reforms in VAT”. Financial Management, December (in Chinese).
    65.Yang, Gui-Zhen (2005). “The Research of VAT Type’s Transition of Our Country.” Master’s Thesis of Department of Accounting Thesis, Jiangsu University (in Chinese).
    66.Yin, Nai-Ping (1995). The Theory of Consumption Tax. Taipei: Hwa Tai Publishing (in Chinese).
    67.Yu, Hui (2005). “Thinking Problems of Small-scale Taxpayers of VAT.” Economist, No. 1 (in Chinese).
    68.Yue, Shu-Min & Zhang, Yao-Gui (2003). “A Study of the Administrative System Reform of Small-Scale Taxpayers of VAT.” The Contemporary Economic Research, No. 5 (in Chinese).
    69.Zhang, Zhong-Cheng (1994). The Taxation Revenue Reform in China. China Financial and Economic Publishing House, China.
    70.Zhou, Ming (2007). “In Accordance with the Northeast Region, 26 Cities of Central Region Have Implemented a Trial Run for a Credit of Increase.” Chinese Reform Newspaper, May 21 (in Chinese).
    描述: 碩士
    國立政治大學
    中國大陸研究英語碩士學程(IMCS)
    94925030
    97
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094925030
    数据类型: thesis
    显示于类别:[中國大陸研究英語碩士學程(IMCS)] 學位論文

    文件中的档案:

    档案 大小格式浏览次数
    index.html0KbHTML2835检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈