3Alan Schenk and Oliver Oldman, Value Added Tax: a Comparative Approach, Cambirdge: Cambridge University Press, 2006.
4《中国投入产出表2007》.
5Anthony J. Pellechio, Catharlne B. Hill Equivalence of the Production and Consumption Methods of Calculating the Value-Added Tax Base : Application in Zambia, IFM, 1996.
6Alan Schenk, Oliver Oldman. Value Added Tax: a Comparative Approach [ M] . Cambirdge: Cambridge University Press, 2006.
7C. A. Aguirre, P. Shome. The Mexican Value-Added Tax: Methodology for Calculating the Base [J] . National Tax Journal, 1988 (No 4).
8Department of Treasury in the U. S. Tax Reform for Faimess, Simplicity, and Economic Growth, 1984 (vol 3).
9Jenkins, Glenn P. , Chun-Yan Kuo, Gangadhar P. Shukla. Tax Analysis and Revenue Forecasting-lssues and Techniques, Cambridge, Massachu-setts : Harvard Institute for International Develop-ment, Harvard University, 2000.
10Tuan Minh Le. Estimating the VAT Base: Method and Application, tax notes international, 2007, (9).
